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Associated Cement Companies Ltd. Vs. State of Bihar and ors.

Court : Supreme Court of India

Subject : Other Taxes

Acts : Central Sales Tax Act, 1956 - Sections 6, 7, 7(3), 8(4), 11, 12, 21 and 21(1); Bihar Finances Act, 1981 - Sections 3(2) and 12(1); Bihar Tax on Entry of Goods into Local Areas for Consumption, use or Sale Therein Act, 1993 - Sections 2, 3, 3(1) and 3(3); ;Companies Act, 1956

Reported in : 2004(3)BLJR2083; [2005(1)JCR72(SC)]; JT2004(8)SC155; RLW2004(4)SC615; 2004(8)SCALE335; (2004)7SCC642; [2004]137STC389(SC)

[Provided that in case of such goods which are liable to tax under Section 12(1), of the Bihar Finance Act, 1981, entry of Goods shall mean entry of goods into local area from any place outside the State for … arises in term of Section 3 and tax become payable at the rate as provided in Section 12. Section 11 deals with the point of levy and rate and concessional rate.19. The word 'liable' in the Concise Oxford

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 … a dealer in IMFL and the said product is notified for the multi point levy of tax under Section 11(3) of the Act read with Entry No. 2 in Annexure-11-B of the Act. The adjustment of tax on

Aluminium Industries Ltd. Vs. Union of India (Uoi)

Court : Kerala

Subject : Customs

Acts : Customs Tariff Act, 1975 - Sections 2 and 3; Finance Act, 1981 - Sections 47; Customs Act, 1962 - Sections 2(11), 2(12), 2(23), 2(27), 2(28), 7, 8, 12, 14, 15, 15(1), 16, 17, 25, 25(1), 29, 30, 31, 32, 33, 34, 45, 46, 47, 48, 68, 106, 110, 111, 113 and 115; Finance Act, 1980 - Sections 4(4) and 47; Customs Act, 1886; Customs Tariff Act, 1894; Sea Customs Act, 1878 - Sections 37, 57 and 86; Customs Rules; Customs Regulations

Reported in : 1985(4)ECC1; 1985LC554(Kerala); 1999(110)ELT474(Ker)

30, 31, 32, 33, 34.45, 46, 47, 48, 68, 106, 110, 111, 115; Finance Act, 1980, Section 4(4); Finance Act, 1981, Section 47; Customs Tariff Act, 1975, Section 3 ; Countervailing Duty; Notfn. Nos. 176/79-CUS., 186/79-CUS, 41/80-CUS., 75/81-CUS., 76/81-CUS. - … concealing goods or while engaged in the commission of any of the offences mentioned under the Act (Section 115). The proper officer is authorised under the Act to stop and search any such conveyance within these waters

Shivam Coke Industries and Rani Sati Coke Manufacturing Company Vs. St ...

Court : Jharkhand

Subject : Sales Tax/VATLimitation

Reported in : [2008(2)JCR267(Jhr)]; (2008)18VST289(Jharkh)

(Admn.), Dhanbad Division, Dhanbad whereby he has initiated suo motu revision proceedings under Section 46(4) of the Bihar Finance Act, 1981 and further for a declaration that the impugned notice issued by the Joint Commissioner is bad in law … was held and until it came to light that the exercise of power by the Settlement Officer under Section 11 (a) of the Act was clearly in contravention of the provisions of the Act. Under those circumstances, the

Pushpanjali Coal and Coke Pv Vs. the State of Bihar and ors.

Court : Patna

Subject : Sales Tax/VAT

Acts : Bihar Finance Act 1981; Public Demands Recovery Act - Sections 11

regard to the discharge of sales tax liability fastened on the petitioner under the provisions of the Bihar Finance Act 1981 (Part II). The petitioner carries on business in the district of Aurangabad, Bihar. He purchases sole raw material … Officers who would be obliged to amend the demand and consequently the requisition as made in terms of Section 11 of the Public Demands Recovery Act. Once the Coal Companies disclose to the Assessing Officer directly that no

iris Electronics India Pvt. Ltd. and ors. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7(3), 11, 11(1) and 11(3)

the industries who have secured/obtained sales tax exemption certificate/order in their favour under Section 7(3)(b) of the Bihar Finance Act, 1981.2. The petitioner No. 1, M/s. Iris Electronics India, a private limited company incorporated under the Companies Act, 1956 … that the respondent-State issued S.O. No. 85 on July 17, 2002 in exercise of its power conferred under Section 11(3) of the Finance Act by which the respondents have specified to levy multi-point tax (tax at every stage

M/S. Kumar Distributors (P) Ltd. Vs. State of Bihar and Others

Court : Supreme Court of India

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 6, 7(3), 11, 12(13) and 21; Constitution of India - Articles 226 and 227

Reported in : AIR1995SC2475; 1995(4)SCALE780; (1995)5SCC593; [1995]Supp2SCR788; [1995]99STC441(SC)

can be set out in the following words :Whether an exemption notification published under Section 7(3) of Bihar Finance Act, 1981 (hereinafter referred for short as the 'Act') will also cover exemption from charge of additional tax levied under … dealer liable to pay tax under Sub-section (8) of Section 3 of goods mentioned in Sub-section (4) of Section 11 specified in his registration certificate as being required for re-sale by him inside Bihar or in course of

Collector of Customs, Madras Vs. Tungabhadra Fibres Ltd.

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 15, 15(1), 59, 60, 61, 68 and 72; Customs Tariff Act, 1975

Reported in : 1994(46)ECC65; 1994(71)ELT655(Mad)

Customs Tariff Act, 1975, at the standard rate of 40% basic duty plus 5% auxiliary duty under the Finance Act, 1981, which were the rates prevailing on the date and the assessment was done at Rs. 18,86,133.80 and Rs. … for home consumption had been filed but that had not been properly appreciated by the learned Judge. 8. Section 68 of the Act provides for clearance of warehouse goods for home consumption and states that the importer

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 … 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 … Act, 1981'and the Bihar Sales Tax Rules, 1983 by its Notification No. 117, dated 15.12.2000 (Annexure 6 to this writ application).7. According to the petitioner,

Ganga Tractors and ors. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 3, 4, 5, 5(4), 6, 6(2), 7(3), 11, 12, 13, 15 and 21; Central Sales Tax Act, 1956

dated the 22nd May, 2004.--In exercise of powers conferred by Sub-section (4) of Section 5 of the Bihar Finance Act, 1981, Part I (Act 5 of 1981), the Governor of Bihar is pleased to exempt sale of light, medium … the levy of additional tax gross turnover in respect of any goods or class or description of goods.6. Section 11 of the Act mentions about point or points in the series of sales at which the sales tax