K. Mohidin Saheb, Kundapura Vs State of Karnataka
.... ction of authorities below in authorising levy of tax under Section 6 on the purchases corresponding to sales to exporters situated outside the State. In this connection, the stand taken by the appellant is that notwithstanding the goods having been purchased from unregistered dealers, the disposal ...
Karnataka Appellate Tribunal
M/s. Naveen Garments, Hubli Vs State of Karnataka
.... f the lower authorities are in accordance with law, since on verifying the books of accounts the assessing authority has found that the appellant has not properly maintained the books of accounts in the usual course of business. The appellant has wrongly classified hosiery goods which are liable to ...
Karnataka Appellate Tribunal
Hotel Jyothi Vs State of Karnataka
.... er Section 6 of K.S.T. Act, 1957 to 14,000/- in place of Rs. 28,000/- for 1983-84 and Rs. 55,000/- in place of Rs. 60,000/- for 1984-85. There is no dispute regarding the fact that the appellants have purchased the goods without bills and in the circumstances in which he did not pay tax while purcha ...
Karnataka Appellate Tribunal
Dattu Vs State of Karnataka and Another
.... mean that while the Tribunal, as the Appellate Authority will have to consider the tenability or otherwise of the grounds for refusal of permission by the competent authority, it is for the latter, if the former were to allow the Appeal of the applicant, for conversion and set aside the latter''s o ...
Karnataka Appellate Tribunal
Akthar Jahan Vs Asst. Registrar of Co-op., Societies, Ramanagaram and Others
.... d the property which is now sold by a registered deed which is at page 6-16 of the records and encumbrence certificate has been obtained from the Sub-Registrar wherein the name of the society appears which is at page 70. The period of covering the encumbrence is from 1-9-1974 to 1-3-1984 and the all ...
Karnataka Appellate Tribunal
Kampli Co-operative Sugar Factory Ltd., Vs T. Koti Reddy
.... nly in the case of those disputes to which a member is a party as a member. It was laid down that a dispute should have been raised by the member for the recovery of the depost under the provision of the Bombay Co-op. Societies Act. The principle laid down in the said decision is aptly applicable to ...
Karnataka Appellate Tribunal
Ashraf B.M. and Co., Vs State of Karnataka
.... e Madras High Court decision in the case of M/s. Ponnusaw Mills (1980) 45 STC 291 is squarely applicable to the case in which it was held that an exporter purchasing certain goods from agriculturists and exporting them to foreign countries would be liable to tax under Section 7-A of the Tamil Nadu G ...
Karnataka Appellate Tribunal
M/s. Canara Printing and Publishing House (P) Ltd. Vs State of Karnataka
.... n 16 STC 613 has not been brought to the notice of the Madras High Court when this judgment was delivered. When there is a decided principle as laid down by the Supreme Court the same has to be followed by the High Courts. But unfortunately eventhough the decision in 16 STC 613 was delivered by the ...
Karnataka Appellate Tribunal
Mysore Coffee Curing Works Vs Addl. Dy. Commissioner of Commercial Taxes.
.... g agent in the construction of base courses of modern highways and airport runways. In agriculture, lime-not to be confused with pulverized lime stone-is one of several soil liming materials used for promoting crop production by correcting soil acidity and furnishing important plant nutrients." 8 ...
Karnataka Appellate Tribunal
Rudregowda Vs State of Karnataka
.... nd which is out of gomal had not been appropriated for purposes of cultivation till 30-8-1974, which date is more than nine years after the appellant made his application. Curiously the revenue officers have done a lot of things to facilitate the grant of land which was not at all brought on the ava ...
Karnataka Appellate Tribunal
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