Search Results for "KVAT Act, 2003"

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Search Results for "KVAT Act, 2003"

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Supreme Court

Supreme Court Allows Assessee's Appeal in VAT Classification Dispute — Mosquito Repellants, Insect Killers, Cleaners, and Antiseptic Liquid Classified Under Respective Entries at 4% VAT Rate. Products like Mortein Mosquito Coil, Mat, Liquid Vaporizer, Mortein Insect Killer, Harpic, Lizol, and Dettol Antiseptic Liquid are held to be classifiable under specific entries of Kerala VAT Act, 2003, attracting 4% tax, not higher residuary rate.

10 Apr 2023

The present appeal arises from a judgment of the Kerala High Court which dismissed the assessee's appeal and upheld the Commissioner's classification ...

High Court

High Court of Karnataka Allows Writ Petition Challenging Rejection of Composition Tax Application Under KVAT Act. Rule 135(4) of KVAT Rules, 2005 restricting composition scheme for dealers selling liquor held ultra vires Section 15 of KVAT Act, 2003.

7 Nov 2017

The petitioner, M/s. Wonderla Holidays Limited, operates a composite business including an amusement park, a 3-star hotel, and a restaurant. It applie...

High Court

High Court of Karnataka Dismisses Challenge to Clarification Order and Section 60(8) of KVAT Act — Upholds Tax Rate of 14.5% on Diapers, Under-pads, and Sanitary Napkins. Commissioner's Clarification Overruling Advance Ruling Authority Upheld as Valid Exercise of Power Under Section 60(8) of Karnataka Value Added Tax Act, 2003.

23 Oct 2017

The petitioner, M/s Bella Premier Happy Hygiene Care Private Limited, a manufacturer of 'All-in-one Diapers, Under-pads and Sanitary Napkins', challen...

High Court

High Court of Karnataka Allows Writ Petition Challenging Clarification on Tax Rate for Blood Bank Equipments Under KVAT Act, 2003 — Goods Held to Fall Under Entry 61 of Third Schedule as Medical Equipment. The court quashed the Commissioner's clarification that Blood Collection Monitors, Blood Storage Refrigerators, Deep Freezers, Platelet Agitators with Incubators, Plasma Expressers, and Cryobaths are not medical equipment under Entry 61 of the Third Schedule to the Karnataka Value Added Tax Act, 2003.

11 Sep 2017

The petitioner, Aditya Surgical Co., a dealer in blood bank equipments and other medical equipments, filed a writ petition under Article 226 of the Co...

High Court

High Court of Karnataka Allows Partial Rebate Under KVAT Act for Dealer Selling Both Taxable and Exempted Goods — Section 17 Read with Rule 131 Applicable Even When Exempted Goods Are Sold Under Section 5(3) Notification. The court held that the expression 'exempted goods under Section 5' in Section 17 includes goods exempted under a notification issued under Section 5(3) of the KVAT Act.

10 Aug 2016

The petitioner, M/s Jindal Aluminium Ltd., a company incorporated under the Indian Companies Act, filed multiple revision petitions under Section 65(1...

High Court

High Court of Karnataka Quashes Re-Assessment Orders Denying Composition Scheme Benefit to Restaurant — Notice Based on Inspection Report Without Proper Opportunity of Hearing Violates Principles of Natural Justice. The court held that the impugned orders were passed without affording proper opportunity of hearing and remanded the matter for fresh consideration.

3 Jun 2016

The petitioner, Sri Anantha Padmanabha Bhat, proprietor of M/s SLV Corner, a vegetarian restaurant in Bangalore, opted to pay tax under the Compositio...

High Court

Karnataka High Court Allows Petition of Dealer in VAT Classification Dispute — 'Nutralite' Held to Be Edible Oil Under Entry 31 of Third Schedule to KVAT Act, 2003. The court quashed the order classifying the product as unscheduled goods, ruling that a fat spread primarily composed of edible oil is taxable as edible oil.

22 Mar 2016

The petitioner, M/s. Pioneer Marketing, a registered dealer under the Karnataka Value Added Tax Act, 2003 (KVAT Act), deals with a product called 'Nut...

High Court

Karnataka High Court Allows Appeal in VAT Case — Reassessment Order Set Aside Due to Lack of Proper Notice. The court held that the revisional authority exceeded its jurisdiction under Section 64(2) of the Karnataka Value Added Tax Act, 2003 by setting aside the appellate order without issuing a show cause notice to the assessee.

19 Feb 2015

The appellant, M/s Sharma Furniture and Interior Decorator, filed appeals under Section 66(1) of the Karnataka Value Added Tax Act, 2003 against an or...

High Court

High Court of Karnataka Allows Revision Petition in Input Tax Credit Dispute Under KVAT Act — Sunflower De-oiled Cake Held Taxable as 'Goods' Under Schedule Entry. The court held that the residue Sunflower De-oiled Cake is a taxable manufactured product under the Schedule to the Karnataka Value Added Tax Act, 2003, entitling the assessee to full input tax credit.

17 Jul 2014

The assessee, M/s M K Agro Tech (P) Ltd, a private limited company engaged in extraction and sale of refined sunflower oil from sunflower oil cake usi...

High Court

High Court of Karnataka Quashes Commissioner's Clarification for Lack of Jurisdiction — Commissioner Cannot Invalidate Section 60 Advance Ruling Without Invoking Revisional or Appellate Powers Under KVAT Act.

12 Mar 2013

The petitioner, M/s. Gras Impex Pvt. Ltd., a registered dealer under the Karnataka Value Added Tax Act, 2003 (KVAT Act), sought a clarification under ...

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