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Larsen and Toubro Limited Vs. the State of Bihar (Now Jharkhand) and o ...

Court : Jharkhand

Subject : Sales Tax/VAT

Acts : Central Sales Tax Act, 1956 - Sections 2, 3, 4, 5, 5(3), 6, 6(2), 8(3), 14 and 15; Bihar Finance Act, 1981 - Sections 21(1); Government of India Act, 1935; Rajasthan Sales Tax Act, 1954; Rajasthan Sales Tax Rules, 1955; Bihar Sales Tax Rules, 1983 - Rule 13

Reported in : [2008(1)JCR210(Jhr)]; (2009)21VST173(Jharkh)

of Bihar, which is admittedly an intra-state sale which attracts the levy of Bihar Sales Tax under Bihar Finance Act, 1981 and as such the above amount has been determined as taxable in Bihar and the same has been … Under Section 14 of the Central Sales Tax Act, 1956 cannot be taxed twice under the provisions of Section 15 of the Central Sales Tax Act, 1956 and thirdly, in view of the judgment of the Patna High

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. - … or exported from India. The date for determination of rate of duty is that which is specified under Section 15 of the Act. Section 25 of the Act has conferred power on the Central Government to exempt specified

Boc India Ltd. Vs. State of Jharkhand and ors.

Court : Supreme Court of India

Subject : Sales Tax/VAT

Acts : Bihar Finance Act, 1981 - Sections 2, 13(1), 14, 14(2), 15, 16(9) and 54; Bihar Sales Tax Rules, 1983 - Rules 3(9), 6(1) and 6(4)

Reported in : 2009(237)ELT7(SC); JT2009(4)SC11; 2009(3)SCALE818; 2009(3)LC1119(SC); (2009)11VatReporter146; (2009)21VST490(SC)

for and was granted a registration certificate in terms of the provisions of Section 13(1)(b) of the Bihar Finance Act, 1981 (hereinafter called and referred to as, 'the Act'). The said certificate originally was granted on 16.3.1983. Indisputably, it … effects any change in the particulars furnished in an application made under Section 14 or declaration furnished under Section 15, He shall, within seven days of the occurring of any of the events aforesaid inform the prescribed authority

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

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7, 7(2), 7(3), 22, 46 and 46(4); Central Sales Tax Act, 1956 - Sections 8(5); Jharkhand Value Added Tax Act, 2005 - Sections 15, 16, 17, 18, 95, 95(3) and 96(3); Bihar Sales Tax Act, 1981; Bihar Reorganization Act, 2000 - Sections 84 and 85; Orissa Sales Tax Act - Sections 6; State General Sales Tax Act; General Clauses Act - Sections 21; Central Sales Tax (Bihar) Rules, 1956; Constitution of India - Articles 14, 19(1), 299, 301 and 304

Reported in : 2007(2)BLJR1153; [2007(2)JCR180(Jhr)]; (2007)7VST109(Jharkh)

have been issued in exercise of power, vested in the State Government under Section 7(3) of the Bihar Finance Act, 1981 Section 7 of the Bihar Finance Act reads as under:7. Exemption.- (1) No tax shall be payable under this … investment made by the unit. However, those industries which are considered 'Thrust Industries' as listed earlier in Para 15 (excluding Telecommunication, Computers, Software/ Hardware & Electronics Industries) as also industries located in 'A' category Backward district's the

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 … clear the goods covered by the Bills of Entry for warehousing Nos. 1506 and 1507 dated 15-6-1981, on payment of forty per cent as the

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

Fusion Engineering Products Limited Vs. State of Bihar and ors.

Court : Patna

Subject : SicaSales Tax

petitions are allowed subject to the observations made hereinabove. I will make no order as to cost. Bihar Finance Act, 1981, Section 27 - Sick Industrial Companies (Special Provisions) Act, 1985, Sections 22, 19, 17 and 16--Recovery of sales tax … accumulated losses equal to or exceeding its entire not worth shall be deemed to be a sick industrial company.Section 15 provides that when an industrial company has become sick industrial company, the Board of Directors of the Company

Ranchi Club Ltd. and anr. Vs. the State of Bihar and ors.

Court : Patna

Subject : Sales Tax

the Club and who is a resident of Ranchi, seek a declaration that the provisions of the Bihar Finance Act, 1981 and Bihar Sales Tax Rules, 1983 (hereinafter to be referred to as the Act and the Rules, respectively) … dealer under Section 14 of the Act and periodically submits its returns in accordance with the provisions of Section 15 of the Act by discharging its statutory obligations for the purpose of assessment of sales tax. However, it

Shakti Tubes Ltd., a Company Incorporated Under the Provisions of the ...

Court : Patna

Subject : Other Taxes

Acts : Bihar Finance Act - Sections 4, 5, 6, 7, 7(1), 7(3), 12 and 21; ;Companies Act, 1956

Reported in : 2010(58)BLJR159

Ltd. v. State of Bihar), whereby the order passed by the authorities under the provisions of the Bihar Finance Act (hereinafter referred to as 'the Act'), has been upheld, and it has been held that the petitioner is … before 1.4.1993, and its capital investment was less than Rs. 15 crores.3. In view of the provisions of Section 7(3)(b) of the Act, and in purported exercise of powers under Paragraph 10.5 read with the provision of

The Tinplate Company of India Ltd. Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Civil

Acts : Code of Civil Procedure (CPC) , 1908 - Sections 152; Constitution of India - Article 226

Reported in : 2003(51)BLJR1666; [2003(3)JCR317(Jhr)]; [2006]143STC560(Jharkh)

necessary action. Thereupon the Commissioner of Commercial Taxes, Jharkhand, Ranchi issued notice under Section 46(4) of the Bihar Finance Act, 1981 to the petitioner for hearing under Section 46(4) of the Bihar Finance Act, 1981 in his Court at … in-para 13 at page 23 of the judgment :--'Based upon the facts aforesaid and the interpretation of clause 15.4 of S.O. 478 read with Clause (GA) of S.O. 57 dated 2nd March, 2000 the petitioner is entitled