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Sone Vanaspati Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

in the facts and circumstances of the case, there will be no order as to costs. (A) Bihar Finance Act, 1981, Section 7(3) - Bihar Industrial Policy, 1993, Clause 10.5--Exemption from sales-tax--Can be given by authories, only when notification under

The Tata Iron and Steel Company Ltd. Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 10 and 34; Bihar Sales Tax Rules, 1983 - Rule 34

Reported in : 2005(1)BLJR229; [2005(1)JCR366(Jhr)]

has been directed to be personally present before the Deputy Commissioner of Commercial Taxes, Urban Circle, Jamshedpur under Section 10 of the Bihar Finance Act, 1981 in relation to refund of sales tax.'2. The case was taken up … to make application for refund in the statutory form namely Form XX under Section 42 of the Bihar Finance Act, 1981 read with Rule 34 of the Bihar Sales Tax Rules, 1983 which in fact relates to refund arising

Jai Hanuman Distributors Vs. State of Bihar

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 2, 3, 6, 7(3), 11, 11(1), 11(2), 11(3), 11(4), 12, 13, 21 and 49; Bihar Sales Tax Rules, 1983 - Rule 10, 10(1) and 10(2); Central Sales Act, 1956 - Sections 3, 4, 7 and 15; Kerala Additional Sales Tax Act; Karnataka Sales Tax Act, 1957

Rai, A.C.J.1. The petitioner, a dealer in India Made Foreign Liquor (for short IMFL) registered under the Bihar Finance Act, 1981 (hereinafter referred to as the Act) has challenged the assessment order dated 30.6.2003 with regard to assessment period … sale are to be deducted from the total sale price in view of the definition of tax under Section 2(x) of the Act which includes both tax and additional tax. On this ground, the assessment order is … point of levy of tax will be made in terms of Rule 10(2)(b) of the Bihar Sales Tax Rules, 1983 (hereinafter referred to as the

Bijay Metal Works, Etc. Vs. State of Bihar and ors. Etc.

Court : Patna

Subject : Sales Tax

is concerned, before a person taken up a business venture which may attract the provisions of the Bihar Finance Act, 1981 and the Bihar Sales Tax Rules 1983, it is an obligation of the trader, businessman or an industrialist … in the commercial taxes circle concerned as per the provisions of the Bihar Finance Act, 1981. Action under Section 17(5) of the Bihar Finance Act, 1981 has been initiated.That non-payment of outstanding admitted dues by the petitioner … find it a fit case for consolidated registration and refused the prayer. 10. Now, the controversy can be seen better after the counter-affidavit affidavit of

State of Jharkhand and ors.Etc. Vs Ms Shivam Coke Industries, Dhanbad, ...

Court : Supreme Court of India

Subject : Sales Tax

Acts : Central Sales Tax Act, 1956 - Section 3(a); Bihar Finance Act, 1981 - Section 46(4); Bihar Finance (Amendment) Ordinance, 1989, - Section 7; Limitation Act, 1963. - Article 137

Shivam Coke Industries, Dhanbad is a manufacturer of coal and was registered under the provisions of the Bihar Finance Act, 1981 [now repealed - for short & BFT Act, 1981 ] and presently under the provisions of Jharkhand Value … filed before the Tribunal and the Joint Commissioner. 12. The said Act came to be amended in 1984. Section 10 of the Bihar Finance Amendment Act, 1984 amended Section 46 in some respect which again is extracted hereinbelow:-

M/S. Orissa Cement Ltd. and ors. Vs. State of Orissa and Others

Court : Supreme Court of India

Subject : Other Taxes

Acts : Orissa Cess Act, 1962 - Sections 5, 6, 7 and 10; Constitution of India - Articles 32, 136, 142, 226, 245, 265, 301 and 304; Madhya Pradesh Upkar Adhiniyam, 1982 - Sections 11; Orissa Mining Areas Development Fund Act, 1952 - Sections 3, 4, 5; Local Mines Labour Welfare Fund Act, 1947; Madras Panchayats Act, 1958 - Sections 115(1) and 116; Orissa Cess Rules, 1963 - Rule 6A; Orissa Municipal Act, 1950; Orissa Grama Panchayats Act, 1948; Orissa Panchayat Samiti and Zila Parishad Act, 1959; Orissa Grama Panchayat Act, 1964; Bihar Finance Act, 1981; Bihar Finance Act, 1982; Madhya Pradesh Upkar Adhiniyam, 1981; Madhya Pradesh Upkar (Sanshodhan) Adhiniyam, 1987; Madhya Pradesh General Clauses Act, 1957 - Sections 24-A; Madhya Pradesh General Sales Tax Act, 1958 - Sections 3; The Ma

Reported in : AIR1991SC1676; JT1991(2)SC439; 1991(1)SCALE617; 1991Supp(1)SCC430; [1991]2SCR105

introduced in Section 4 of the Act by an ordinance of 1975. It was amended by the Bihar Finance Act, 1981 and then by the Bihar Finance Act, 1982. The definition as amended, w.e.f. 1.4.1982, by the latter reads … assessed and collected, along with the amount of royalty or dead rent, by the Mining Officer concerned. (vi) Section 10 also needs to be referred to. It originally read thus: 10. Application of proceeds of the cess: (1)

State of Bihar and ors. Vs. M/S. Suprabhat Steel Limited and ors.

Court : Supreme Court of India

Subject : Sales Tax

Acts : Bihar Finance Act - Sections 7

Reported in : AIR1999SC303; 1999(1)BLJR14; JT1998(8)SC2; 1998(6)SCALE168; (1999)1SCC31; [1998]Supp2SCR699; [1999]112STC258(SC)

Bihar in exercise of power conferred by Clause (b) of Sub-section (3) of Section 7 of the Bihar Finance Act, 1981, the High Court further came to the conclusion that the notification so far as it imposes a condition … on the purchase of raw material for a period of seven years from 1.4.93 in accordance with Clause 10.4(i)(b) of the Industrial Incentive Policy, 1993 (hereinafter referred to as 'the Industrial Policy') and whether the notification issued

Peekay Re-rolling Mills (P) Ltd. Vs. the Assistant Commissioner and an ...

Court : Supreme Court of India

Subject : Sales Tax

Acts : Companies Act; Kerala General Sales Tax Act, 1963 - Sections 5, 5(1), 5(2), 5(3), 5(4), 5(5), 5A, 10, 10(1) and 22(3); Central Sales Tax Act, 1956 - Sections 14 and 15; Madras General Sales Tax Act, 1959 - Sections 7A and 7A(1); Jammu and Kashmir General Sales Tax Act, 1962 - Sections 4(1); Bihar Finances Act, 1981 - Sections 3, 11 and 12; Entry Tax Act; Central Excises Act, 1944; Kerala General Sales Tax Rules; Central Excises Rules; Constitution of India - Articles 226, 277, 265, 286 and 286(3)

Reported in : 2007(2)KLT704(SC); 2007(5)SCALE96; (2007)4SCC30; 2009[13]STR305; 2007(1)LC455(SC); 2007AIRSCW3355; JT2007(4)SC589; [2007] 4 SCR 185

by the State Government reduced the liability to tax under the Bihar Finances Act, 1981 to the extent of tax paid under an earlier Ordinance … involved an exemption notification issued by the State Government reduced the liability to tax under the Bihar Finances Act, 1981 to the extent of tax paid under an earlier Ordinance in respect of entry of goods. The appellant … payment of sales tax on the sale of such ingots by virtue of an exemption notification issued under Section 10 of the State Act. For the Assessment Year 1994-95, appellant submitted a return of turnover and was assessed

iris Electronics (India) Pvt. Ltd. Vs. State of Jharkhand Through the ...

Court : Jharkhand

Subject : Sales TaxConstitution

Acts : Bihar Reorganization Act, 2000 - Sections 84 and 85

Reported in : 2005(1)BLJR581; [2005(1)JCR130(Jhr)]

In writ application WP (T) No. 31342/2001, the petitioner has prayed :-(i) For a declaration that the Bihar Finance Act, 1981 and the relevant rules framed therein and the notification issued in exercise of powers under the Act will … entitled for various types of incentives for a period of 7, 8, 10 years depending upon the location of the industrial units in the different … will continue to operate in the State of Jharkhand till any amendment is made under the provisions of Section 84 of the Bihar Reorganization Act, 2000.(ii) For a declaration that the benefit conferred to the industries by

Indian Oil Corporation Ltd. Vs. the State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Companies Act, 1956; Bihar Finance Act, 1981 - Sections 48; Central Excise Rules, 1944 - Rule 13(2); Constitution of India - Article 226

oil products, for the year 1995-96. The Sales Tax Officer, placing reliance under the provisions of the Bihar Finance Act, 1981 made an assessment order levying sales tax on export sales of oil product by IOC to NOC which … proposition:(i) State of U.P. v. Mohammad Nooh AIR 1958 SC 86 (Paragraphs 10 and 11 of the report contain the clear observations).(ii) Ram and Shyam … procedure to be followed in terms of the notification issued by the competent authority under Sub-section (2) of Section 13 of the Central Excise Rules, 1944, as the Assessing authority has only insisted upon and relied on