Category Archives: Karnataka Sales Tax Act

VAT exemption to liquor dealers can’t be availed by Bars in Karnatka :HC

By | July 26, 2016

Held The basic distinction is that the one who is dealer in liquor and wine is selling the liquor or wine or beer or fenny in the same packing of bottle as being manufactured by the manufacturing company. Whereas, the person holding C.L.9 licence, for vending in bar or bar and restaurant, is providing liquor… Read More »

Electronically submission of appeal under KARNATAKA VAT

By | February 28, 2016

KARNATAKA VAT Electronically submission of appeal on Karnataka Government has notified, with immediate effect, that any person objecting to any order or proceedings affecting him shall submit an appeal electronically through the website as per the instructions contained in the user manual hosted onto the website available under “Reports and Help”. [Notification No. EG1.CR-23/2015-16 dated 20th January,… Read More »

smart cards not assessable to VAT

By | November 26, 2015

Facts of the case The Transport Department of Karnataka through a competitive bidding process invited proposals from interested parties for supply, installation and maintenance of computer systems, supply and printing of smart cards, provision of data entry services and to carry out other activities incidental thereto.The proposal submitted by the assessee was accepted by the… Read More »

Packaged,readymade, off the shelf software are liable only to VAT

By | October 30, 2015

 High Court of Karnataka Finance Department of Karnataka Department vs IBM India Private Limited, STRP No. 215/2011  18th September 2015, Following aspects in respect of sale and development of customized software has been held with regard to their taxability: 1.The packaged, readymade, off the shelf software are pure goods liable only to VAT. 2. The… Read More »