Shankar Trading Co. Vs State of Karnataka
.... e of assessment. The appellant has filed the revised return on 8-9-1978 (late) including the sales turnover and also the purchase turnover suppressed by him and the tax payable was shown at Rs. 9,377-00, thus showing the excess tax payable at Rs. 1,108-00. Under Section 12(4) of the Karnataka Sales ...
Karnataka Appellate Tribunal
B. Girija Vs State of Karnataka
.... We have considered the arguments for both the parties and perused the records. The appellants are engaged in in the business of taking duplicate copies of documents by xerox process. In this process the appellants used their own paper and chemicals and also the help of xerox machines. The point for ...
Karnataka Appellate Tribunal
H. Pankaj and Co. Vs State of Karnataka
.... tion of the picture. The Sales Tax Department held that it was an agreement as projecting a sale of the finished film. But the High Court held that the assessee was only a catalyst between the producer and the finished product and no element of sale was involved. It may be noted that in the present ...
Karnataka Appellate Tribunal
H. Pankaj and Co. Vs State of Karnataka
.... ion of the picture. The Sales Tax Department held that it was an agreement as projecting a sale of the finished film. But the High Court held that the assessee was only a catalyst between the producer and the finished product and no element of sale was involved. It may be noted that in the present c ...
Karnataka Appellate Tribunal
Babu Rao Annu Magadaum Vs State of Karnataka and Others
.... on 34 of the Village Panchayat and Local Boards Act. 8. The second charge is that a sum of Rs. 25/- was collected for pair of bullocks grazing on the Panchayat lands, and the third charge is that the amount of Rs. 7,250/- so collected was not credited to Panchayat Fund but made over to the accoun ...
Karnataka Appellate Tribunal
B.K. Ramachandra Vs State of Karnataka and Another
.... The note also mentions that the land had been appropriated by the Assistant Commissioner on 6-2-1975 for coffee cultivation. Thereafter the Deputy Commissioner has approved the office note for grant of 5 acres at Rs. 700 per acre on 20-11-1977. The formal order has been prepared on 21-11-1977. 5 ...
Karnataka Appellate Tribunal
M.G.L. Kamath Vs State of Karnataka
.... s to which entry, whether entry No. 9 or 11, is applicable to the appellant. But the appellant has filed the application in form No. 11 for enrolment showing the turnover of Rs. 22,000-00 for the year 1979-80 (upto 31-12-1979) on the basis of the turnover of previous year at Rs. 30,000-00. He has cl ...
Karnataka Appellate Tribunal
Lakshmi Auto Centre Vs State of Karnataka
.... the security deposit is not demanded under the provisions of those Rules. Further under Rule 12(A) of the Rules, the Assessing Authority was empowered to direct the appellant in writing to furnish the security within such time as may be specified by him. Therefore the Assessing Officer can only dire ...
Karnataka Appellate Tribunal
K.L. Poddar and Sons Pvt. Ltd. Vs State of Karnataka
.... reme Court of India in English Electric Company of India v. Deputy Commercial Tax Officer, 38 STC 475, SC and prayed for dismissal of the appeal. 5. We have considered the appeal petition of the appellant and the arguments of the learned State Representative and perused the records. We have to ho ...
Karnataka Appellate Tribunal
Heerappa Cholappa Laxmani and Others Vs Hanappa Hanumanthappa and Another
.... ed that those Government Orders authorised grant of even reserved lands to the wrongful occupants. 5. The learned Deputy Commissioner proceeded to pass the order now impugned granting only 5 acres out of survey No. 39. It was said that respondent 1 was landless since he had gifted the land owned ...
Karnataka Appellate Tribunal
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