Best and Co., Ltd. Vs State of Karnataka
.... or is under an obligation to state reasons for not ordering refund of the fee wholly or partly. We are of the opinion that an order which implies giving of the reasons, is required to be passed if and when refund is to be made. It may not be necessary at all to give reasons for not ordering refund. ...
Karnataka Appellate Tribunal
Suragimath, S.V. Vs State of Karnataka
.... hose total turnover in in any year is less than Rs. 25,000) shall collect any amount by way of tax (or purporting to be by way of tax) under this Act nor shall a registered dealer make any such collection except in accordance with conditions and restrictions, if any, as may be prescribed: Provide ...
Karnataka Appellate Tribunal
Mukhambika Shedthy Vs Asst. Commr., Coondapur
.... the Assistant Commissioner, to determine after a summary enquiry whether a transaction is contrary to the provisions of this Act. Section 44, of the Act does not deal with any kind of transactions. It only says that with effect from the appointed date all lands held by or in possession of tenants s ...
Karnataka Appellate Tribunal
Hillpro Enterprises Vs State of Karnataka
.... the decion of the Supreme Court in 46 STC 63, and contended that the Supreme Court had held that when the slices are made out of pineapple, it will not amount to manufacture and there is no material change in the nature of the commodity. If the same principle is applied the commodity, i.e., Tapioca ...
Karnataka Appellate Tribunal
Chowdegowda A.B. Vs Alakere Service Co-op. Society Others
.... was delay which was bona fide and not intentional. The appellant has prayed for condonation of delay in the interest of justice. Appellant has produced a Medical Certificate issued by the Registered Medical Practitioner at Mandya that he was suffering from gastric trouble and was under treatment fr ...
Karnataka Appellate Tribunal
Suresh Traders Vs State of Karnataka
.... The point for our consideration is whether the appellant has proved before the lower authorities that the vendor is liable to pay purchase tax under S. 5(4) of the Act on the groundnuts sold to the appellant. Our answer to this question is in the negative. The invoice produced by the appellant befo ...
Karnataka Appellate Tribunal
Planters Coffee Curing Works Vs State of Karnataka
.... th others as a chemical fertiliser. It is also used after chemical processing for industrial purposes as a submitted by the learned State Representative, though he has not adduced any evidence to that effect. Therefore, the question for our consideration is how to treat the commodity when the same f ...
Karnataka Appellate Tribunal
Planters Coffee Curing Works, Hassan Vs State of Karnataka
.... tion with others as a chemical fertiliser. It is also used after chemical processing for industrial purposes, as submitted by the learned State Representative, though he has not adduced any evidence to that effect. Therefore, the question for our consideration is how to treat the commodity when the ...
Karnataka Appellate Tribunal
M. Suryanarayana Setty Vs M.V. Sreerama Gupta and Others
.... e callousness of the party or the advocate in the conduct of the case. 6. In A.I.R. 1921 Nagpur 3 and A.I.R 1959 Calcutta 389 it was held that the mere absence of a party''s pleader or the fact that the pleader was engaged elsewhere does not amount to sufficient cause. In AIR 1927 Oudh 211 it was ...
Karnataka Appellate Tribunal
Murgesh and Co. Vs State of Karnataka
.... s if their turnovers have not reached Rs. 10,00,000 per year after due verification. Since we do not find anything wrong in issuing such direction which is according to law, we do not consider it necessary to modify the direction already issued. 22. Except in STA. 130/80, the learned counsel for ...
Karnataka Appellate Tribunal
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