liability to purchase tax being upheld by the court it should be appropriated by the Coffee Board towards the purchase tax liability. It seems that ... levied purchase tax under section 6 of the Karnataka Sales Tax Act, 1957. The Board challenged the levy of purchase tax levied under section
term as defined in section 2(11) of the Act, liability to pay purchase tax under section 13 of the Act cannot attach ... these goods for the said business would attract the liability to pay purchase tax under section 13 of the Act even though the goods
believe that the Sales Tax Officer would refuse exemption and that there was no valid purchase tax liability during the relevant accounting years. Being aggrieved ... regard to the liability to pay purchase tax. He is justified in making a provision for purchase tax liability in the accounts maintained under
tax returns the assessee claimed total exemption for tax on exports. The Sale-tax Department also did not raise any demand for the purchase tax ... hold that as long as the sales-tax assessments are pending, the provision made for purchase tax liability is an allowable deduction. Thus, we decide
liability. The
liability to purchase tax was in dispute and the Sales Tax
Department persisted in its claim for purchase tax. During the
previous year ... brought to tax, since the sales tax department was
pursuing the matter in respect of the purchase tax liability of
the assessee as late
Foods v. ITO [1988] 24 ITD 175 wherein deduction of the provision made for purchase tax in a business of purchase and export of marine ... Wealth-tax Officer in the two assessments. We accordingly hold on the first issue relating to purchase tax liability.
13. The second ground relates
earlier years (1978-1981) towards its
purchase tax liability. It appears that the liability to pay purchase
tax on certain goods was in dispute ... that as late as 1993, the sales
tax department was pursuing the issue relating to purchase tax
liability of the assessee from the assessment year
this Court the levy of purchase tax on the ground that the existing law allowed purchase tax on the declared goods at more than ... goods liable to purchase tax at the stage of purchase by the last dealer liable to pay purchase tax. The validity of this amendment
debited as purchase tax for the period from September 1, 1970, to March 31, 1971, that is in dispute. Whether the purchase tax payable ... provision in the General Sales Tax Act to pay purchase tax on the last purchases from 1970, that such liability was really not being enforced
question represents liability of the assessee on account of purchase tax and any purchase tax paid or payable by an assessee would be an allowable ... purchase tax, therefore, had already arisen. If the assessee ultimately succeeds in appeal and is held not liable to purchase tax or the liability
