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B.S. Enterprises Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Value Added Tax Act, 2005 - Sections 14, 16, 16(1), 24, 56(2), 93, 94 and 95; Bihar Finance Act, 1981; Bihar Finance Act, 2006; Central Sales Tax Act - Sections 8(4), 13(3), 13(4) and 15; Mysore Sales Tax Act - Sections 5(4); Bihar Value Added Tax Rules - Rules 13, 56, 56(1) and 56(2); Land Ceiling Act; High Denomination Bank Notes (Demonetisation) Act, 1978; Bihar Value Added Tax Ordinance, 2005 - Sections 1(3) and 2 to 99; Mysore Sales Tax Rules - Rule 39A(2) and 39A(3); Bihar Sales Tax Rules, 1983 - Rule 35; Prevention of Food Adulteration Rules - Rules 7(3) and 9; Central Sales Tax (Kerala) Rules - Rule 6(1)

VAT Ordinance came into force on 1.4.2005 and consequently the previous Act holding the field, namely, the Bihar Finance Act, 1981 was repealed by Section 94 of the Ordinance. On 23.06.2005, the State enacted the Bihar Value Added Tax … to extend, in appropriate cases, the period for furnishing details of stocks for claiming input tax credit under Section 16(1)(d) of the Bihar Value Added Tax Act, 2005? This is the common question arising in all the four

La Opala R.G. Ltd. Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Central Sales Tax Act, 1956 - Sections 8(1), 8(2) and 8(5); Companies Act, 1956; Bihar Finance Act, 1981 - Sections 16 and 16(9)

Reported in : [2005(3)JCR328(Jhr)]

writ petitioner company was also directed to show cause as to why penalty should not be imposed under Section 16 and Section 16(9) of the Bihar Finance Act, 1981, read with the relevant provisions of the Central Sales … the district of Deoghar, Jharkhand. The petitioner is also a registered dealer under the provisions of the Bihar Finance Act, 1981, as well as the Central Sales Tax Act, 1956 under the Deoghar Circle. Deoghar.3. The writ petitioner is

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

Court : Patna

Subject : Sales Tax

Acts : Bihar Tax on Entry of Goods into Local Areas for Consumption Use or Sale Therein Act, 1993 - Sections 7; Bihar Finance Act, 1981 - Sections 16(9)

or Sale Therein Act, 1993 (hereinafter referred to as 'the Act') read with Section 16(9) of the Bihar Finance Act (hereinafter referred to as the 'Finance Act') for not paying the admitted tax under the Act within time … of Goods into Local Areas for Consumption Use or Sale Therein Act, 1993 - Section 7--Bihar Finance Act, 1981--Section 16(9)--Levy of tax--Imposition of penalty--Petitioner filed the returns and deposited the tax for three assessment years--Since petitioner had

Bachan Traders Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 16(8) and 17(3)

(respondent No. 4), who in exercise of power under Section 17(3) read with Section 16(8) of the Bihar Finance Act, 1981 (hereinafter referred to as 'the Act') passed an order of assessment in which he has included the turnover

Akash Coke Industries Pvt. Limited Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 16(5) and 16(9); Central Sales Tax Act, 1956 - Sections 6, 6(1A), 9(2A) and 15; Bihar Sales Tax Rules, 1983 - Rule 35

this submission is also rejected.12. This writ petition is dismissed. No costs.A.K. Prasad, J. 13. I agree. Bihar Finance Act, 1981 - Sections 16(9)(5), 20(1)(a)--Central Sales Tax Act, 1956--Section 9(2-A), 15(b)--Bihar Sales Tax Rules, 1983--Rule 35--Challenge to notice issued

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 … in the manufacture or processing of any goods for sale;' 20. Section 14 provides for registration of dealers. Section 16 mandates filing of return by a dealer. Section 22 empowers the State Government to permit any dealer, or

S.C.i. India Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Indian Companies Act, 1956; Bihar Finance Act, 1981 - Sections 7, 7(3), 16(9), 46(2) and 46(3)

1995 issued by the Government of Bihar in the Commercial Taxes Department under Section 7(3)(b) of the Bihar Finance Act, 1981.4. It is relevant to mention here that under the Bihar Finance Act sales tax is payable on the … way of exemption from sales tax on the purchase of raw materials and sale of finished goods. Clause 16.1 provides that the new units will be allowed the facility of either 'set-off or 'exemption', at their choice,

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 … or tend to defeat the constitutional goals. For instance a right to reservation either under Article 15(4) or 16(4) in favour of the Scheduled Castes, Scheduled Tribes or Backward Class was made with a view to ameliorate

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

Mithila Motors (P) Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

petitioner has challenged the orders passed by the Respondents imposing penalties under Section 25 (3) of the Bihar Finance Act, 1981 (hereinafter referred to as the Act) and/or penalties imposed by the Respondents under Section 16 (9) of the