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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,

Parle Biscuits (P) Ltd. Vs. the State of Bihar and ors.

Court : Supreme Court of India

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 13, 13(1) and 21(1); Bihar Finance (Amendment) Act, 1985 - Sections 13(1) and 21; ;Companies Act, 1956; Central Sales Tax Act, 1956 - Sections 7, 11(1), 11(2), 11(4), 12(2), 14 and 21; Bihar Electricity Duty Act, 1948 - Sections 3(1); Bihar and Orissa General Clauses Act, 1917 - Sections 24 and 27

Reported in : 2003(51)BLJR2064; 2005(192)ELT23(SC); [2005(3)JCR46(SC)]; JT2004(10)SC449; (2005)9SCC669; [2005]139STC204(SC)

High Court holding that notification S.O. 154, dated 28.1.1985 issued under proviso to Section 13(1) of the Bihar Finance Act, 1981 (in short the 'Act') in relation to sale and purchase of packing materials, is applicable to the appellant,

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)]

also could not produce Form-IX, which is a precondition for availing concessional or special rate of tax under Section 13 of the Bihar Finance Act, 1981. It only produced Xerox copies of those Forms before the Tribunal and … 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

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 … 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 purchases. Section 13(1)(b) of the 1981 Act reads

Ashirvad Enterprises Vs. the State of Bihar and anr.

Court : Patna

Subject : Sales Tax

C.J.1. The petitioner firm is a small scale industrial unit. It is a registered dealer under the Bihar Finance Act, 1981, and under the Central Sales Tax Act, 1956. In this writ application, the petitioner assails Annexure '5', an … goods, subject to the condition that such dealer did not purchase the raw materials at concessional rate under Section 13 of the Act. The petitioner had applied for and was granted a certificate of registration under Section 13

Hindalco Industries Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Commercial

this writ petition is allowed but with no order as to costsS.N. Jha, J.29. I agree. (A) Bihar Finance Act, 1981, Section 14-Certificate of registration issued to dealer-If not mentioning him 'manufacturer' and that space is left blank-It does no … Alam, J.1. Whether in order to qualify for the benefit of concessional rates of purchase in terms of Section 13(1)(b) of the Bihar Finance Act, 1981 ('the Act', hereinafter) the dealer, apart from satisfying the other conditions specified

Larson and Tubro Ltd. Vs. Commissioner of Commercial Tax and anr.

Court : Patna

Subject : Sales Tax

the petitioner, namely, 14-10-1985. There will be no order as to costs.B.N. Agrawal, J.23. I agree. (a) Bihar Finance Act, 1981, Section 13 (1)(b)(ii) - Word 'directly' used therein--Is not of much significance--Has been inserted only for removal of doubts and

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 … 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 only

Tata Engineering and Locomotive Company Limited Vs. State of Bihar and ...

Court : Supreme Court of India

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 13(1); Central Sales Tax Act, 1956

Reported in : 1995(1)BLJR397; 1994LC210(SC); 1994(74)ELT193(SC); JT1994(6)SC491; 1994(4)SCALE508; (1994)6SCC479; [1994]Supp4SCR410; [1995]96STC211(SC)

by the State Government on 12th April, 1982 in exercise of its power under Section13(1)(b) of the Bihar Finance Act,1981.2. The appellant, a registered dealer, under the Central Sales Tax Act,1956 and the Bihar Finance Act,1981 for purpose … read as to extend to all the goods required for use in manufacture or processing as contemplated by Section 13(1)(b) and not only to raw material as mentioned in the Notification, was not correct as the Section itself

Indian Steel and Wire Products Ltd. Vs. State of Jharkhand Through the ...

Court : Jharkhand

Subject : CivilSICA

Acts : Sick Industrial Companies (Special Provisions) Act, 1985 - Sections 22; Bihar Finance Act, 1981 - Sections 13(1); Central Sales Tax Act

Reported in : [2005(3)JCR116(Jhr)]

of the petitioner is that although they had initially obtained Registration Certificate under Section 13(1)(b) of the Bihar Finance Act, 1981 and the same was renewed from time to time, its last application after sanction of the B.I.F.R. Scheme