UNION OF INDIA vs. M/S HP PPS SERVICES INDIA PRIVATE LTD.,

Bench: B.V.NAGARATHNA,M G UMA

4) (a) (i) A registered person who was not registered under the existing law shall, in accordance with the proviso to sub-section (3) of section 140, be allowed to avail of input tax credit on goods (on which the duty of central excise or, as the case may be, additional duties of customs under sub-section

UNION OF INDIA vs. M/S ESCON GENSETS PRIVATE LIMITED

Bench: B.V.NAGARATHNA,M G UMA

4) (a) (i) A registered person who was not registered under the existing law shall, in accordance with the proviso to sub-section (3) of section 140, be allowed to avail of input tax credit on goods (on which the duty of central excise or, as the case may be, additional duties of customs under sub-section

UNION OF INDIA vs. M/S ORCHESTRATE SYSTEMS

Bench: B.V.NAGARATHNA,M G UMA

4) (a) (i) A registered person who was not registered under the existing law shall, in accordance with the proviso to sub-section (3) of section 140, be allowed to avail of input tax credit on goods (on which the duty of central excise or, as the case may be, additional duties of customs under sub-section

UNION OF INDIA vs. M/S VERTIVE ENERGY PRIVATE LIMITED

Bench: B.V.NAGARATHNA,M G UMA

4) (a) (i) A registered person who was not registered under the existing law shall, in accordance with the proviso to sub-section (3) of section 140, be allowed to avail of input tax credit on goods (on which the duty of central excise or, as the case may be, additional duties of customs under sub-section

M SURESH KUMAR vs. THE STATE OF KARNATAKA

Bench: The Hon'Ble Mr Justice Suraj Govindaraj Writ Petition No. 11551 Of 2019 (La-Res) C/W Writ Petition No. 25329 Of 2017 (La-Res) Writ Petition No. 25759 Of 2017 (La-Res) Writ Petition No. 11550 Of 2019 (La-Res) Writ Petition No. 11553 Of 2019 (La-Res)

5A, sub- section (2)]; [Provided that no declaration in respect of any particular land covered by a notification under section 4, sub-section (1) (i) published after the commencement of the Land Acquisition (Amendment and Validation) Ordinance, 1967 (1 of 1967), but before the commencement of the Land Acquisition (Amendment) Act, 1984 (68

SRI. KRISHNA REDDY vs. THE STATE OF KARNATAKA

Bench: The Hon'Ble Mr Justice Suraj Govindaraj Writ Petition No. 11551 Of 2019 (La-Res) C/W Writ Petition No. 25329 Of 2017 (La-Res) Writ Petition No. 25759 Of 2017 (La-Res) Writ Petition No. 11550 Of 2019 (La-Res) Writ Petition No. 11553 Of 2019 (La-Res)

5A, sub- section (2)]; [Provided that no declaration in respect of any particular land covered by a notification under section 4, sub-section (1) (i) published after the commencement of the Land Acquisition (Amendment and Validation) Ordinance, 1967 (1 of 1967), but before the commencement of the Land Acquisition (Amendment) Act, 1984 (68

M/S MYSORE POLYMERS & RUBBER PRODUCTS LTD vs. THE COMMISSIONER OF COMMERCIAL TAXES

In the result, writ appeal No

Bench: D.V.SHYLENDRA KUMAR,B.S.INDRAKALA

5A, 5B, 5C or 6. It is submitted in this regard that the argument of the assessee that it is exempted but it is still liable to tax, is not an argument 27 that can be accepted as the benefit of no tax liability in the case of assessee or dealers covered by the 2nd and 3rd proviso to Section

V.S. CHANDRASHEKAR vs. ASSISTANT COMMISSIONER OF INCOME TAX

In the result, the first substantial question of law is

Bench: ALOK ARADHE,R. NATARAJ

68 (BOMBAY), ITO V. CH. ATCHAIAH [1996] 218 ITR 239 (SC) & PCIT V. IND SING DEVELOPERS (P.) LTD. [2016] 239 TAXMAN 350 (KARNATAKA), ADDL. COMMISSIONER OF INCOME TAX VS. MADAN LAL AHUJA [1982] 136 ITR 640 (ALLAHABAD), 7. Learned counsel for the revenue submitted that the finding recorded with respect to the cost of 11 acquisition and consideration at Rs.1

M/S JAIBHARATH MILLS PVT.LTD., vs. THE ASST. COMMISSIONER

Appeals stand dismissed

Bench: B.MANOHAR,N.KUMAR

5A), being- (i) a hire- purchase finance company, that is to say, a company which carries on, as its principal business, hire- purchase transactions or the financing of such transactions; (ii) an investment company, that is to say, a company which carries on, as its - 8 - principal business, the acquisition of shares, stock, bonds, debentures, debenture stock or securities issued

GERDAU STEEL INDIA PRIVATE LIMITED vs. THE STATE OF KARNATAKA

In the result, these petitions must succeed

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

5A, Dr.G.DESHMUKH MARG MUMBAI-400 026 BRANCH OFFICE AT: 6TH FLOOR, EAST WING RAHEJA TOWERS, M.G.ROAD BANGALORE-560 042 UNITS AT: POTTANERI, MECHERI, SALEM TAMIL NADU, REPRESENTED BY ITS AUTHORISED SIGNATORY Mr.P.BOOPALAN VICE PRESIDENT (F & A) ...PETITIONER (BY SHRI.D.L.N.RAO, SENIOR ADVOCATE FOR SRIMATI.S.R.ANURADHA, ADVOCATE) AND: 1. GOVERNMENT OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY DEPARTMENT OF FOREST, ECOLOGY & ENVIRONMENT, M.S.BUILDING

SATHVAHANA ISPAT LIMITED vs. STATE OF KARNATAKA

In the result, these petitions must succeed

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

5A, Dr.G.DESHMUKH MARG MUMBAI-400 026 BRANCH OFFICE AT: 6TH FLOOR, EAST WING RAHEJA TOWERS, M.G.ROAD BANGALORE-560 042 UNITS AT: POTTANERI, MECHERI, SALEM TAMIL NADU, REPRESENTED BY ITS AUTHORISED SIGNATORY Mr.P.BOOPALAN VICE PRESIDENT (F & A) ...PETITIONER (BY SHRI.D.L.N.RAO, SENIOR ADVOCATE FOR SRIMATI.S.R.ANURADHA, ADVOCATE) AND: 1. GOVERNMENT OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY DEPARTMENT OF FOREST, ECOLOGY & ENVIRONMENT, M.S.BUILDING

FEDERATION OF INDIAN MINING vs. STATE OF KARNATAKA

In the result, these petitions must succeed

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

5A, Dr.G.DESHMUKH MARG MUMBAI-400 026 BRANCH OFFICE AT: 6TH FLOOR, EAST WING RAHEJA TOWERS, M.G.ROAD BANGALORE-560 042 UNITS AT: POTTANERI, MECHERI, SALEM TAMIL NADU, REPRESENTED BY ITS AUTHORISED SIGNATORY Mr.P.BOOPALAN VICE PRESIDENT (F & A) ...PETITIONER (BY SHRI.D.L.N.RAO, SENIOR ADVOCATE FOR SRIMATI.S.R.ANURADHA, ADVOCATE) AND: 1. GOVERNMENT OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY DEPARTMENT OF FOREST, ECOLOGY & ENVIRONMENT, M.S.BUILDING

M/S ELECTROTHERM (INDIA)LTD vs. THE STATE OF KARNATAKA

In the result, these petitions must succeed

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

5A, Dr.G.DESHMUKH MARG MUMBAI-400 026 BRANCH OFFICE AT: 6TH FLOOR, EAST WING RAHEJA TOWERS, M.G.ROAD BANGALORE-560 042 UNITS AT: POTTANERI, MECHERI, SALEM TAMIL NADU, REPRESENTED BY ITS AUTHORISED SIGNATORY Mr.P.BOOPALAN VICE PRESIDENT (F & A) ...PETITIONER (BY SHRI.D.L.N.RAO, SENIOR ADVOCATE FOR SRIMATI.S.R.ANURADHA, ADVOCATE) AND: 1. GOVERNMENT OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY DEPARTMENT OF FOREST, ECOLOGY & ENVIRONMENT, M.S.BUILDING

M/S. SRI SHIV SHAKTI STEEL & ALLOYS vs. STATE OF KARNATAKA

In the result, these petitions must succeed

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

5A, Dr.G.DESHMUKH MARG MUMBAI-400 026 BRANCH OFFICE AT: 6TH FLOOR, EAST WING RAHEJA TOWERS, M.G.ROAD BANGALORE-560 042 UNITS AT: POTTANERI, MECHERI, SALEM TAMIL NADU, REPRESENTED BY ITS AUTHORISED SIGNATORY Mr.P.BOOPALAN VICE PRESIDENT (F & A) ...PETITIONER (BY SHRI.D.L.N.RAO, SENIOR ADVOCATE FOR SRIMATI.S.R.ANURADHA, ADVOCATE) AND: 1. GOVERNMENT OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY DEPARTMENT OF FOREST, ECOLOGY & ENVIRONMENT, M.S.BUILDING

BELLARY ISPAT (P) LTD vs. STATE OF KARNATAKA

In the result, these petitions must succeed

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

5A, Dr.G.DESHMUKH MARG MUMBAI-400 026 BRANCH OFFICE AT: 6TH FLOOR, EAST WING RAHEJA TOWERS, M.G.ROAD BANGALORE-560 042 UNITS AT: POTTANERI, MECHERI, SALEM TAMIL NADU, REPRESENTED BY ITS AUTHORISED SIGNATORY Mr.P.BOOPALAN VICE PRESIDENT (F & A) ...PETITIONER (BY SHRI.D.L.N.RAO, SENIOR ADVOCATE FOR SRIMATI.S.R.ANURADHA, ADVOCATE) AND: 1. GOVERNMENT OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY DEPARTMENT OF FOREST, ECOLOGY & ENVIRONMENT, M.S.BUILDING

IRON ORE END USERS ASSOCIATION vs. STATE OF KARNATAKA

In the result, these petitions must succeed

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

5A, Dr.G.DESHMUKH MARG MUMBAI-400 026 BRANCH OFFICE AT: 6TH FLOOR, EAST WING RAHEJA TOWERS, M.G.ROAD BANGALORE-560 042 UNITS AT: POTTANERI, MECHERI, SALEM TAMIL NADU, REPRESENTED BY ITS AUTHORISED SIGNATORY Mr.P.BOOPALAN VICE PRESIDENT (F & A) ...PETITIONER (BY SHRI.D.L.N.RAO, SENIOR ADVOCATE FOR SRIMATI.S.R.ANURADHA, ADVOCATE) AND: 1. GOVERNMENT OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY DEPARTMENT OF FOREST, ECOLOGY & ENVIRONMENT, M.S.BUILDING

M/S. BMM ISPAT LTD vs. THE STATE OF KARNATAKA

In the result, these petitions must succeed

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

5A, Dr.G.DESHMUKH MARG MUMBAI-400 026 BRANCH OFFICE AT: 6TH FLOOR, EAST WING RAHEJA TOWERS, M.G.ROAD BANGALORE-560 042 UNITS AT: POTTANERI, MECHERI, SALEM TAMIL NADU, REPRESENTED BY ITS AUTHORISED SIGNATORY Mr.P.BOOPALAN VICE PRESIDENT (F & A) ...PETITIONER (BY SHRI.D.L.N.RAO, SENIOR ADVOCATE FOR SRIMATI.S.R.ANURADHA, ADVOCATE) AND: 1. GOVERNMENT OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY DEPARTMENT OF FOREST, ECOLOGY & ENVIRONMENT, M.S.BUILDING

M/S PADMAVATHI FERROUS LTD vs. GOVERNMENT OF KARNATAKA

In the result, these petitions must succeed

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

5A, Dr.G.DESHMUKH MARG MUMBAI-400 026 BRANCH OFFICE AT: 6TH FLOOR, EAST WING RAHEJA TOWERS, M.G.ROAD BANGALORE-560 042 UNITS AT: POTTANERI, MECHERI, SALEM TAMIL NADU, REPRESENTED BY ITS AUTHORISED SIGNATORY Mr.P.BOOPALAN VICE PRESIDENT (F & A) ...PETITIONER (BY SHRI.D.L.N.RAO, SENIOR ADVOCATE FOR SRIMATI.S.R.ANURADHA, ADVOCATE) AND: 1. GOVERNMENT OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY DEPARTMENT OF FOREST, ECOLOGY & ENVIRONMENT, M.S.BUILDING