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Coffee Act, 1942, was not sale and that section 2(t) of the Karnataka Sales Tax Act, 1957 required ... Karnataka Sales Tax Act had hardly any relevance to hold that the later export sales were 'local sales' to avoid
Supreme Court of India
- Cites 57 - Cited by 22 -
1988 AIR 1487
- Full Document
Sales Tax Act was amended by the Amendment Act No. 27 of 1985. In pursuance of the amendment, the Karnataka ... provisions of the Central Sales Tax Act; (iv) Validity of the Karnataka Sales Tax Act; (v) Prescription of different rates
Karnataka High Court
- Cites 29 - Cited by 10 -
1990 79 STC 442 Kar
- Full Document
amendment to section 22 of the Karnataka Sales Tax Act by Act No. 15 of 1988 by inserting section ... Appellate Tribunal under the Income-tax Act is the one (Commissioner of Income-tax v. Bansi Dhar & Sons
Karnataka High Court
- Cites 24 - Cited by 0 -
ILR 1990 KAR 425
- S R Murthy - Full Document
section 5(3) of Central Sales Tax Act, 1956 and therefore exigible to Purchase tax under section ... lobsters under the Karnataka Sales Tax Act, 1957. The Assistant Commissioner of Commercial Taxes rejected the said claim
Supreme Court of India
- Cites 9 - Cited by 131 -
1986 AIR 1809
- Full Document
Section 15 of the Kartanaka Sales Tax Act, 1957 by Amending Act No.23 of 1983 and came into force ... Section 18 of the Bombay Sales Tax Act has been incorporated in the Karnataka Sales Tax Act as referred
Supreme Court of India
- Cites 13 - Cited by 70 - R Lahoti - Full Document
registered dealer under the Karnataka Sales Tax Act, 1957 (hereinafter referred to as "the Act" for short) and it comes ... binding on the sales tax authorities, and as such, exemption from sales tax is required to be given
Karnataka High Court
- Cites 38 - Cited by 16 -
ILR 1994 KAR 1848
- S Majmudar - Full Document
Sales Tax Act, 1954 and the Rajasthan Sales Tax Rules, 1956, relating to the imposition of sales tax on transfer ... relevant provisions of the Karnataka Sales Tax Act, 1957 and the Karnataka Sales Tax Rules, 1957, in the decision
Madras High Court
- Cites 35 - Cited by 5 - Bakthavatsalam - Full Document
Fifth Schedule to the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957), after the word "soji" and before ... Section 8-A of the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957), the Government of KarnataRa hereby
Karnataka High Court
- Cites 24 - Cited by 2 -
ILR 1995 KAR 2196
- G Bharuka - Full Document
exigible to tax either under the State Act or under the Central Act and in that view of the matter ... exigible to tax either under the State Act or under the Central Act. It is clear from the above decisions
Karnataka High Court
- Cites 14 - Cited by 2 -
1997 105 STC 192 Kar
- P K Moorthy - Full Document
liquidation under the provisions of the Karnataka Sales Tax Act, 1957, the Karnataka Tax on Entry of Goods ... arising under the provisions of the Karnataka Sales Tax Act or the Karnataka Tax on Entry of Goods
Bombay High Court
- Cites 37 - Cited by 1 -
2004 120 CompCas 648 Bom
- A Khanwilkar - Full Document
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