The KARNATAKA SALES TAX ACT, 1957
karnataka · 1957
- S. 1Inserted by Act 5 of 2001 w
- S. 2Section 2 amends the Karnataka Sales Tax Act to adjust sales tax rates and streamline collection procedures, following a High Court ruling on magistrate recovery powers.
- S. 3The Karnataka Sales Tax (4th Amendment) Ordinance 1975 was promulgated to give effect to the above proposals
- S. 3AInstructions to subordinate authorities
- S. 3BJurisdiction of officers
- S. 3CChange of incumbent of an office
- S. 4Section 4 amends the Karnataka Sales Tax Act to redefine silk fabrics, grant more powers to the Commissioner, and adjust penalties and tax rates for various goods.
- S. 4ADefinitions
- S. 4BConstitution of Sales Tax Settlement Commission
- S. 4CPlace of sitting of Settlement Commission
- S. 4DDecision to be by majority
- S. 4EApplication for settlement of cases
- S. 4FProcedure on receipt of an application
- S. 4JPowers and procedure of Settlement Commission
- S. 4KInspection, etc
- S. 4LPower of Settlement Commission to grant immunity from prosecution and penalty
- S. 4MPower of Settlement Commission to send a case back if the applicant does not co-operate
- S. 4NOrder of settlement to be conclusive
- S. 4OProceedings before Settlement Commission to be judicial proceedings
- S. 5Certain consequential amendments are also made (Obtained from LA Bill No
- S. 5ATaxation of Industrial Inputs
- S. 5BSection 5B imposes sales tax on transfer of goods involved in works contracts.
- S. 5CLevy of tax on the transfer of the right to use any goods
- S. 6Omitted by Act 26 of 2004 w
- S. 6ABurden of proof
- S. 6BLevy of Re-sale tax
- S. 6CLevy of Additional Tax
- S. 6DLevy of Road cess
- S. 6E—
- S. 7The provisions made in the Bill do not involve additional expenditure from the Consolidate Fund of the State
- S. 8Section 8 imposes a 16% sales tax on ready-to-serve foods, processed foods, and sealed fruit and vegetable products.
- S. 8ASection 8A exempts certain textiles and hosiery produced in India from sales tax under the Karnataka Sales Tax Act, 1957.
- S. 9Act to apply to non-resident dealers with certain modifications and additions
- S. 10Pulses (whether whole or Sale by the first or 1[Two percent
- S. 10AProcedure for registration
- S. 10BSuo motu registration
- S. 11Supplying and fitting of electrical goods, supply and installation of electrical equipments including transformer
- S. 12Returns and assessment
- S. 12AAssessment of escaped turnover
- S. 12BPayment of tax in advance
- S. 12CSelf assessment in the case of certain dealers
- S. 12DCancellation of assessment in certain cases
- S. 12ERe-assessment in certain cases
- S. 12FAssessment of Corporate Bodies
- S. 13Payment and Recovery of Tax
- S. 13APayment of interest
- S. 13BPower to withhold refund in certain cases
- S. 13CPurchase by the State Government in auction of property
- S. 13DSpecial powers for recovery of amounts due to Government
- S. 14Recovery of tax 1[or penalty or any other amount]1 from certain other persons
- S. 14AIssuance of clearance certificates to registered dealers
- S. 15Section 15 imposes a 12% sales tax on specified stationery items like account books and greeting cards.
- S. 16(a) Charakas including amber charakas and their parts, silvers and gutts
- S. 17Construction, repair, improve- ment and overhauling of air- crafts and helicopters
- S. 17ARounding off of tax, etc
- S. 18Stoves, that is, gas stoves and Sales Tax [1957: KAR
- S. 18APenalty for collection in contravention of section 18
- S. 19Section 19 imposes a 16% sales tax on suit cases, brief cases, attache cases, and despatch cases made of leather, excluding steel trunks.
- S. 19ADeduction of tax at source (in case of works contract)
- S. 19BPower of Government to notify deferred payment of tax, etc
- S. 19CPower of Government to notify exemption of tax or deferred payment of tax for new industries
- S. 20Appeals
- S. 21Full service and maintenance of instruments, equipments, appliances or plant and machinery
- S. 21ADeferment of refund in certain cases
- S. 22Appeal to the Appellate Tribunal
- S. 22ARevisional powers of Additional Commissioner and Commissioner
- S. 22BLimitation in regard to passing of orders in respect of certain proceedings
- S. 23Revision by High Court in certain cases
- S. 24Appeal to High Court
- S. 24AObjections to Jurisdiction
- S. 25Petitions, applications and appeals to High Court to be heard by a Bench of not less than two Judges
- S. 25A—
- S. 25BLevy of tax on sugarcane
- S. 26Accounts to be maintained by dealers
- S. 26AAudit of account
- S. 27Certain dealers to issue 1[and obtain]1 Bill or Cash Memorandum
- S. 28Powers to order production of accounts and powers of entry, inspection and seizure
- S. 28AEstablishment of checkpost or barrier and inspection of goods while in transit
- S. 28BTransporter, etc
- S. 28COmitted
- S. 29Bottling, canning and packing of goods
- S. 30Cognizance of offences
- S. 30ASummary disposal of certain cases
- S. 31Composition of offences
- S. 31ASection 31A imposes sales tax on tobacco and its products produced or manufactured in India.
- S. 31BSection 31B exempts certain specified sugar produced in India from Karnataka sales tax.
- S. 32Assessment, etc
- S. 33Bar of certain proceedings
- S. 34Limitation for certain suits and prosecutions
- S. 35Courts not to set aside or modify assessments except as provided in this Act
- S. 36Appearance before any Authority in proceedings
- S. 36APower to summon persons to give evidence
- S. 37Section 37 exempts mechanical teaching aids sold to certain recognized educational institutions from sales tax.
- S. 38Power to make Rules
- S. 39Acoustic insulation and other related works
- S. 40Repeal and savings
- S. 41Power to remove difficulties
- S. 42Provisions relating to Appellate Tribunal
- S. 43Assessments to tax or taxes in certain cases
- S. 44Religious Sacramental Mass Wine sold to the Churches situated within the State of Karnataka
- S. 45(a) Sales made by Indian Red Cross Society, Karnataka State Branch
- S. 46Salt
- S. 47Semen
- S. 48Silkworm cocoons, silkworm eggs and silkworm pupae
- S. 49Slates, slate pencils and chalk crayons
- S. 50Stamp paper sold by vendors duly authorised under the provisions of any law relating to stamps
- S. 511[xxx]1
- S. 52Tender coconuts
- S. 531[Transfer of the right to use feature films]1
- S. 54(a) UNICEF Greeting cards and calendars
- S. 55Vegetables excluding dried vegetables and dehydrated vegetables
- S. 56Water other than aerated water, mineral water, distilled water and any other processed water 1[x x x]1
- S. 58Wood burning stoves and parts and accessories thereof
- S. 59—
- S. 60—
- S. 1956Section amends Karnataka Sales Tax Act to adjust sales tax rates and change sugarcane purchase tax basis to tonnage.
- S. 1957The Bill provides for exemption from licence fee and sales tax of these commodities also
- S. 1988(2) In 69 STC Page 320 (Deputy Commissioner of Sales Tax-Vs-Thomas Stephen & Co
- S. 2003Section amends the Karnataka Sales Tax Act to allow taxation on civil works and specific contracts after court rulings disallowed such taxes.