Tag Archives: Karnataka Sales Tax Act

No attachment of Bank account of Son to recover sales tax dues who is acting agent of mother

By | July 26, 2016

Held In our view, it was an admitted position that the petitioner represented M/s. JSS Enterprises in capacity as the power of attorney holder, as per the Contract Act and the capacity of the petitioner was as that of the agent and the principal was his mother who was the Proprietor of M/s.JSS Enterprises. In… 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 »