SUJATHA, AGA)
STA FILED U/S 66(1) OF THE KVAT ACT, AGAINST THE
REVISION ORDER DATED: 15.11.2010 PASSED ... Karnataka Value Added
Tax Act, 2003 (hereinafter referred to as ' KVAT Act ') w.e.f.
1-4-2005, the appellants applied for registration
Kerala Value Added Tax Act, (hereinafter referred
to as KVAT Act ). Produce was sent to agents outside the
State of Kerala for consignment sales under ... KVAT Act for the offence committed
under the CST Act . Specific reference is made to Rule
39(5)(i) and (iii) of the KVAT Rules
FILED U/S 66(1) OF THE KVAT ACT, AGAINST THE
REVISION ORDER DATED: 15.12.2010 PASSED IN NO.ZAC-
1/BNG/SMR-20/2010 ... Assessing
Authority issued notice under Section 72 of the KVAT Act proposing
to levy penalty under Section 72(2) of the Act on the ground
KAMATH)
STRP FILED U/S.65(1) OF KVAT ACT, AGAINST THE
JUDGMENT AND ORDER DATED: 30.03.2010 PASSED IN
STA.NO.1200 TO 1223/2009 ... Value Added Tax Act, 2003 (hereinafter referred to as 'the KVAT Act '),
holding that Fryums sold by the assessee is not Pappad
YEAR 2011-12 UNDER SECTION 67 OF THE KVAT ACT.
EXHIBIT P5 TRUE COPY OF THE COMPOUNDING APPLICATION
DATED 30.08.2014 FILED BY THE PETITIONER.
EXHIBIT ... PROCEEDINGS DATED 01.09.2014
COMPOUNDING THE OFFENCE UNDER SECTION 74 OF THE KVAT
ACT FOR THE YEAR 2011-12.
EXHIBIT P7 TRUE COPY OF THE REVISED
Kerala Value Added Tax Act (for short,
' KVAT Act ') and also imposition of penalty under Section 67(1) of
the KVAT Act ... According to learned counsel, in terms of Section 26 of
the KVAT Act, under which the proceedings are initiated, there is no
provision for filing
YEAR 2011-12 UNDER SECTION 67 OF THE KVAT ACT.
EXHIBIT P5 TRUE COPY OF THE COMPOUNDING APPLICATION
DATED 30.08.2014 FILED BY THE PETITIONER.
EXHIBIT ... PROCEEDINGS DATED 01.09.2014
COMPOUNDING THE OFFENCE UNDER SECTION 74 OF THE KVAT
ACT FOR THE YEAR 2011-12.
EXHIBIT P7 TRUE COPY OF THE REVISED
PROOF OF PAYMENT OF TAX
U/S. 8(C) OF THE KVAT ACT.
P1(A): TRUE COPY OF ANNUAL E-RETURN DATED ... PAYMENT OF TAX
U/S. 8(C)(I) OF THE KVAT ACT.
P1(B): TRUE COPY OF ANNUAL E-RETURN DATED 06-10-2014 SUBMITTED
YEAR 2012-13 WHICH WAS AUDITED U/S.42 OF THE KVAT ACT
EXT P3(A): TRUE COPY OF THE REQUEST DATED 30/07/2014 ... FACILITY FOR
REVISED RETURN AS PER SECTION 42(2) OF THE KVAT ACT, WHICH
WAS ACKNOWLEDGED BY THE 1ST RESPONDENT ON 23/10/2014
YEAR 2012-13 WHICH WAS AUDITED U/S.42 OF THE KVAT ACT
EXT P3(A): TRUE COPY OF THE REQUEST DATED 30/07/2014 ... FACILITY FOR
REVISED RETURN AS PER SECTION 42(2) OF THE KVAT ACT, WHICH
WAS ACKNOWLEDGED BY THE 1ST RESPONDENT ON 23/10/2014