Karnataka Value Added Tax Act, 2003 (' KVAT
Act ' for short) and Central Sales Tax Act, 1956 (' CST
Act ' for short ... Section 39 [1] of the
VAT Act subjecting the petitioner to tax under VAT
Scheme. It is not in dispute that
Act by Act No.20 of 2002 with effect from
11.05.2002, the States are now empowered to levy tax
on inter-State works contract. However ... State
trade falling under Section 3(a) of the Central
Sales Tax Act, 1956. It does not matter in
which State the property
under the Karnataka Value Added Tax Act, 2003 ['Act',
for short] and Central Sales Tax Act, 1956 . The
petitioner carries on business ... such sale the amount shown
as tax charged in that tax invoice is found to
exceed the tax payable in respect of the sale
effected
CENTRAL SALES TAX ACT, 1956, READ
WITH SECTION 36(1) AND 37 OF THE KARNATAKA VALUE
ADDED TAX ACT, 2003 FOR THE TAX PERIODS APRIL ... Central Sales Tax Act, 1956 read
with Sections 36[1] and 37 of the Karnataka Value
Added Tax Act, 2003 , ['Act', for short
appellant firm is registered under the
provisions of Maharashtra Value Added Tax Act . The
appellant's place of business is Pune. The goods vehicle ... under Section
53(12) of the Karnataka Value Added Tax, 2003 (for
short, 'the KVAT Act ') stating that the driver
in-charge
ADVOCATE)
AND:
1. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES
AUDIT - 4.4, VAT DIVISION-4, ROOM NO.205
4TH FLOOR, VANIJYA TERIGE KARYALAYA ... contemplated under the Karnataka
Value Added Tax Act, 2003 (' KVAT Act ' for short). The
Enforcement Wing had conducted inspection of the
business premises
contemplated under the Karnataka
Value Added Tax Act, 2003 (' KVAT Act ' for short). The
3
enforcement wing visited the business premises ... tax periods, the petitioner had
incurred labour and like charges and claimed the
deduction under Rule-3(2)(l) of the Karnataka Value
Added Tax
COMMISSIONER OF COMMERCIAL
TAXES KARNATAKA
VANIJYA THERIGE KARYALAYA - 1,
GANDHINAGAR,
BENGALURU - 560009
3. DEPUTY COMMISSIONER OF
COMMERCIAL TAXES (AUDIT) 5.5,
-2-
VAT DIVISION ... COMMERCIAL TAXES [AUDIT] 5.5 THE R-3 HEREIN UNDER
KVAT ACT, 2003 AND THE NOTICES OF DEMAND ISSUED IN
FORMS VAT
CHAMUNDI has to meet its Income-Tax obligations
under the Act before applying the net income after tax
in meeting its contractual obligations under ... assessee for Sales tax/VAT purposes, then
for all other purposes involving statutory
obligation such as income-tax, the same firm
is responsible
failed to file the
sales tax returns and discharge its sales tax liability.
Denial of input tax credit is not supported by any
statutory provision ... Act is, for
the purposes of payment or assessment of tax or any
claim to input tax under the Act, the burden of proving
that
