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Voltas Limited Vs. the State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales TaxLimitation

Acts : Indian Companies Act, 1913; Bihar Finance Act, 1981 - Sections 12, 13, 17(5), 18, 19(1), 21, 21(1), 24 and 58; Bihar Finance Rule, 1981 - Rule 13A; Rajasthan Sales Tax Act - Sections 5(3); Rajasthan Sales Tax Rule - Rule 29(2); 46th Amendment Constitution of India - Article 366(29A)

Reported in : [2006(3)JCR518(Jhr)]

one place to another and the sale of such air-conditioners is chargeable to sales tax under the Bihar Finance Act, 1981 under Entry No. 116 of the Schedule at the rate of 16%.6. One of the disputes in these … of the petitioner to assess at the rate of 8%. Further, according to the respondents, the provision of Section 12 of the Bihar Finance Act is not applicable in these cases, as the said provision relates to the

Tata Steel Ltd. Vs. the State of Jharkhand and ors.

Court : Jharkhand

Subject : ConstitutionCivil

Acts : Bihar Finance Act, 1981 - Sections 3, 3(1), 4, 12, 12(2), 13, 13(1), 13(2), 13(3) and 49; Bihar Electricity Act, 1948; Bihar Finance Rules - Rule 13; Constitution of India - Articles 14, 301 and 304

Reported in : 2009(57)BLJR2763

to Section 13(1) as inserted vide the notification No. SG 12/2001/AJ-01 dated 2.1.2002 (Annexure 4) of the Bihar Finance Act, 1981 (hereinafter referred to as 'the Act') as adopted by the State of Jharkhand is violative of Article 14,

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

Hindustan Lever Ltd. and anr. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Constitution of India; Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 - Sections 2 and 3; Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein (Amendment) Act, 2001; Bihar Finance Act, 1981 - Sections 12(1); Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Rules, 1993 - Rule 7

Act, 1993 (hereinafter referred to as 'the Act'), read with the provisions of Section 17(2) of the Bihar Finance Act, 1981.2. The period for which the liability has been determined under the Act is October 15, 1998 to March … goods [2(c) of the Act] that in case of scheduled goods, which are liable to tax under Section 12(A) of the. Bihar Finance Act, entry of goods shall mean entry of goods into local area in Bihar

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

Court : Jharkhand

Subject : Direct TaxationCompany

Acts : Entry Tax Act, 1993 - Sections 2 and 3(1); Bihar Taxes on Entry of Goods into Local Areas for Consumption, Use or Sale thereof Act, 1993 - Sections 3, 3(1) and 6; Bihar Taxes on Entry of Goods into Local Areas for Consumption, Use or Sale thereof Ordinance, 1993; Bihar Finance Act, 1981 - Sections 12(1); Customs Act - Sections 47; Kerala Tax on Entry of Goods into Local Areas Act, 1994; Constitution of India - Articles 213, 255 286, 301, 302, 303, 303(1), 303(2), 304; Jharkhand Tax on Entry of Goods into Local Areas for Consumption, Use or Sale thereof (Amendment) Ordinance, 2001

Reported in : [2006(4)JCR37(Jhr)]

therein. ['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

Central Coalfields Ltd. Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Entry Tax Act, 1993 - Sections 2, 2(9), 3 and 6; Jharkhand Entry Tax (Amendment) Ordinance, 2001; Jharkhand Entry Tax (Amendment) Ordinance, 2002; Constitution of India - Articles 255, 301, 302, 303, 303(1), 303(2) and 304; Bihar Finance Act, 1981 - Sections 12(1); Assam Taxation (On Goods Carried By Roads and Inland Waterways) Act, 1954; Rajasthan Motor Vehicles Taxation Act, 1951; Motor Vehicles Act, 1988 - Sections 2(28); Kerala Tax on Entry of Motor Vehicle into Local Act, 1944 - Sections 2 and 3; Motor Vehicles Rules, 1989 - Rules 2 and 92(2)

Reported in : (2007)6VST614(Jharkh)

therein.[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 front any place outside the State for

Chandama Coal Products, Etc. Etc. Vs. State of Bihar and ors. Etc.

Court : Patna

Subject : Sales-Tax

directed to refund the excess amount of tax realised from the petitioners. S.J. Mukhopadhaya, J.15. I agree. Bihar Finance Act, 1981, Section 12 - Central Sales Tax Act, 1956, Section 15--Constitution of India, Article 286--Notification No. S.O. 3, dated 3-1-98--Rate of

Sri Durga Cement Co. Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

for gunny bags (earlier 4% and later 7%) in the notification issued under Section 12 of the Bihar Finance Act, 1981 (hereinafter referred to as 'the Act'). For the sale of cement manufactured by the petitioner, the price of

Tata Iron and Steel Co. Ltd. Vs. State of Jharkhand and ors.

Court : Supreme Court of India

Subject : Sales TaxCivil

Acts : Companies Act, 1956; Central Sales Tax Act, 1956; Bihar Finance Act, 1981 - Sections 2, 3, 3(1), 3(9), 7, 7(3), 12, 13, 13(1), 13(2) and 16; Bihar Reorganisation Act, 2000; Central Sales Tax (Amendment) Act, 1957 - Sections 14, 22 and 23; First Schedule of the Industries (Development and Regulation) Act, 1951; Uttar Pradesh Trade Tax Act, 1948 - Sections 4A(6); General Clauses Act - Sections 4A; Income Tax Act, 1961 - Sections 15C

Reported in : AIR2005SC2871; 2005(2)BLJR1168; 2005(99)ECC689; [2005(2)JCR235(SC)]; JT2005(3)SC582; (2005)4SCC272; [2005]140STC284(SC)

(HRM). It is registered as a dealer both under the Central Sales Tax Act, 1956 and the Bihar Finance Act, 1981 (1981 Act). It was granted an industrial licence for expansion of its existing industrial unit located at Jamshedpur … alia sales of any goods or class or description of goods to or by any class of dealers.19. Section 12 provides for rate of tax whereas Section 13 provides for special rate of tax on certain sales or

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. - … enhanced from 12.5 percent to 40 percent plus 10 per cent SED.3. Duties of customs are levied under Section 12 of the Customs Act, 1962 (the 'Act') at the rates specified under the Customs Tariff Act, 1975 (the