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/Appellant vs State Of Kerala on 13 December, 2018

The questions of law arising in this revision are: (i) Whether the Kerala Value Added Tax Appellate Tribunal was justified in having affirmed the computation of liability on secondary machines, which are in fact discarded by the petitioner- assessee on installation of a cone crusher? and (ii) Whether the Tribunal was correct in having ...

DEPARTMENT OF COMMERCIAL TAXES, KERALA …

U/s.94 OF THE KERALA VALUE ADDED TAX ACT, 2003. Members present are: 1. T.K. Ziavudeen. ... [Hon'ble High Court of Kerala in Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam Vs. M. Jaihind, Shalimar Jewellery, Ernakulam reported in (1998) 6 KTR 500. Sale is transfer of property in goods in the course of trade …

sbm/sbm kerala law of crusher working.md at master

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DEPARTMENT OF COMMERCIAL TAXES, KERALA …

U/s.94 OF THE KERALA VALUE ADDED TAX ACT, 2003. Members present are: 1. N. Thulaseedharan Pillai. Joint Commissioner (General), Office of the Commissioner of Commercial Taxes, Thiruvananthapuram. 2. Dr. A. Bijikumari Amma Joint Commissioner (Law), Office of the Commissioner of Commercial Taxes, Thiruvananthapuram. 3. V.J. …

M/S.Amal Granite Metals vs The Commercial Tax Officer, …

under the Kerala Value Added Tax Act, 2003 (hereinafter referred. to as 'the 2003 Act') and was paying tax under the compounding. provisions contained in Section 8 of the 2003 Act from the. inception. According to the petitioner, it had only one secondary. crusher unit in its unit till the year 2012-13 and therefore, the

2018 (6) TMI 1652

Imposition of penalties - section 67 of Kerela VAT Act - Compounded rate of tax - clause (b) of Section 8 of Kerala VAT Act - petitioner had installed a Vertical Shaft Impactor …

Section 8 of the Kerala Value Added Tax Act, 2003

Kerala Value Added Tax Act, 2003. Section 8 ... primary crusher shall also be reckoned for the purpose of computation of the quantum of compounded tax and the rate applicable for primary crusher shall be fifty percent of the rates mentioned in items (i), (ii) and (iii) above. ... #LexTechSuite #Section #Act #Law #Statute #IndianLaw #Kanoon

Kerala Value Added Tax Rules, 2005

Kerala Value Added Tax Rules, 2005. ker017. CHAPTER - I. Preliminary. Short title and Commencement.- (1) These Rules may be called the Kerala Value Added Tax Rules, 2005. (2) They shall come into force on the first day of April 2005. Definitions.- In these Rules, unless the context otherwise requires, - (a) "Act" means the Kerala Value Added ...

/Appellant vs State Of Kerala on 13 December, 2018

The questions of law arising in this revision are: (i) Whether the Kerala Value Added Tax Appellate Tribunal was justified in having affirmed the computation of …

DEPARTMENT OF COMMERCIAL TAXES, KERALA …

U/s.94 OF THE KERALA VALUE ADDED TAX ACT, 2003. Members present are: 1. K.J. Valsala Kumari, Joint Commissioner (General), O/o. CCT, Tvpm. ... 382 (SC)]. The law requires that, it should be levied and collected in the State from which the movement of goods commences. The movement in pursuance of an agreement is the main

DEPARTMENT OF COMMERCIAL TAXES, KERALA …

clarify that Value Added Tax is not applicable for the said contract and therefore TDS need not be made by the Chief Engineer, Kerala State Rural Roads Development Agency. …

DEPARTMENT OF COMMERCIAL TAXES, KERALA …

U/s.94 OF THE KERALA VALUE ADDED TAX ACT, 2003. Members present are: 1. C. Lalappan, Joint Commissioner (Audit & Inspection), Office of the Commissioner of Commercial Taxes, Thiruvananthapuram. 2. ... crusher sand, crushed metal, white cement, oxides, chemicals, oil etc. 2. The applicant, placing reliance on sub-entry (5) and (6) of …

Rule+10+2(a)+Kerala+Value+added+tax++RULES | Indian Case Law …

...based on the annual value), including the procedure for moving the Commissioner by a revision petition to reduce the tax.Sub-rule (2) of Rule 22 provides for the hearing of such applications by t...State wanted to impose a tax on buildings, and passed the Kerala Building Tax Act, 1961, which came into force on March 2, 1961.Its …

Value-Added Tax | South African Revenue Service

It has also been updated to align with the recent VAT amendment contained in the Taxation Laws Amendment Act, 2022. ... VAT is an abbreviation for the term Value-Added Tax. It is an indirect tax on the consumption of goods and services in the economy. Revenue is raised for government by requiring certain traders (vendors), that carry on an ...

THE KERALA VALUE ADDED TAX ACT, 2003

An Act to consolidate and amend the law relating to the levy of tax on the sale or purchase of goods based on the concept of Value Added Tax in the State of Kerala.

kerala+value+added+tax+act | Indian Case Law | Law

Kerala Value Added Tax Act 2003.(iii) To call for records leading to Exhibit P8 Order and to quash the same as first respondent has no power to rescind the bilateral contract and refix the..pounded tax invoking the powers under section 25(1) of the Kerala Value Added Tax Act 2003.(iv) To call for records leading to Exhibit P8 Order as …

DEPARTMENT OF COMMERCIAL TAXES, KERALA …

Joint Commissioner (Law), Office of the Commissioner of Commercial Taxes, Thiruvananthapuram. Sub : KVAT Act, 2003 – Clarification U/s 94 – Rate of tax of flex – Orders issued. ... Kerala Value Added Tax Act, 2003 seeking clarification on the rate of tax of flex. 2. The applicant is a registered dealer borne on the rolls of the Office of

Circular VAT – Kerala GST – State Goods and Services Tax …

kerala value added tax act, 2003 – advance tax on evasion-prone items – imposed: 51/06: kvat act,2003- transport of goods by persons other than registered dealers- documents to be insisted: 52/06: kvat act,2003- kerala finance act,2006-rate of tax on paints-clarification – circular 43/06- modified: 53/06

THE KERALA GENERAL SALES TAX (AMENDMENT) BILL, …

State. Sales Tax on Foreign Liquor is levied under the Kerala General Sales Tax Act, 1963 (15 of 1963). The Government have decided to fix the sales tax on horti-wine equivalent to the sales tax on Indian-made wine and to make suitable amendments in the Kerala General Sales Tax Act, 1963 (15 of 1963). The Bill seeks to achieve the above object.

Section 25 of the Kerala Value Added Tax Act, 2003

Kerala Value Added Tax Act, 2003. Section 25 [ View Judgements] Assessment of escaped turnover (1) Where for any reason the whole or any part of the turnover of business of a dealer has escaped assessment to tax in any year or has been under- assessed or has been assessed at a rate lower than the rate at which it is assessable or …

Mar Basil Granites And Metals v. Commercial Tax Officer

The petitioners are dealers in granite metal who have opted to pay tax at the compounded rate in accordance with S. 8(b)of the Kerala Value Added Tax Act (hereinafter referred to as the 'K.V.A.T. Act') during various assessment years from 2008-09 to 2013-14. S. 8(b) of the K.V.A.T. Act reads as follows: "8.

KCTD::Kerala Commercial Taxes Department

Download GST Overview and Model GST Law: Parcel Agencies Awarder e-Consignment e-Registration Designed and Developed by CMC Limited ( A TATA Enterprise) Site best viewed in Microsoft Internet Explorer 6.0+ in 1024x768 resolution. ...

Read all Latest Updates on and about Kerala Value Added Tax …

Stay connected to all updated on kerala value added tax act No Bar In Assessee Seeking Restoration Of Appeal After Being Unsuccessful In Availing Amnesty Scheme: Supreme Court 12 Sep 2023 10:41 AM GMT

THE KERALA VALUE ADDED TAX RULES

THE KERALA VALUE ADDED TAX RULES, 2005 FORM NO. 13 AUDIT REPORT (See Rule 60) ... In my/our opinion, proper books of account as required by law including Kerala Value Added Tax Act 2003 have been kept at the principal place of business and branches, if any, in the State of Kerala so far as appears ...

KVAT Amendment Extending Period of Limitation to Six …

In a recent ruling, a two-judge bench of the Kerala High Court ruled that the amendment in Kerala Value Added Tax ( KVAT ) Act extending the period of limitation for re-assessment under section 25(1) to six years from Five years cannot be applicable to the completed assessments as the same has no retrospective effect.. While hearing a …

KERALA VALUE ADDED TAX RULES, 2005

The sale value of the goods shown in the tax invoice or sale bill shall be deemed to include the sale value of the quantity allowed as discount. The purchasing dealer who receives …

Raphy John P.J vs Intelligence Inspector on 27 June, 2009

On verification of the available documents noticed that the machinery is owned by a registered dealer Mr. Raphy John P.J., K.T Crushers, Chalavara bearing …

DEPARTMENT OF COMMERCIAL TAXES, KERALA

U/s.94 OF THE KERALA VALUE ADDED TAX ACT, 2003. Members present are: 1. Abdul Jabbar.V.K, Joint Commissioner (General), O/o. ... compounded crusher unit by using a separate machine installed is exempt U/s 8(b) – Orders issued. ... (Law) Joint Commissioner (A&I) O/o CCT O/o CCT O/o CCT To, Sri. Parippally R. Vijayan, …

J. & S. Granites Company v. State Of Kerala & Others

What is the compounded rate of tax applicable to primary crushers in terms of the similarly worded explanations occurring at the foot of Section 7 (1) (b) of the Kerala General Sales Tax Act, 1963, hereinafter, the 'KGST Act', and Section 8 (b) of the …

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