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Larsen and Toubro Limited Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax/VAT

Acts : Bihar Finance Act, 1981 - Sections 2, 13, 17(2), 17(3), 19, 19(1), 19(2), 21, 21(1), 47 and 58; Central Sales Tax Act; Rajasthan Sales Tax Act - Sections 5; Bihar Sales Tax Rules, 1983 - Rules 13, 13A, 15(3) and 18; Rajasthan Sales Tax Rules - Rule 29(2); Sales Tax (Amendment) Rules, 2000 - Rule 13A; Sales Tax (Amendment) Rules, 2006 - Rule 13A

Reported in : 2008(56)BLJR2126; [2008(3)JCR698(Jhr)]; (2009)24VST233(Jharkh)

Bihar Sales Tax Rules, 1983 as amended by notification dated 01.2.2000 and also Section 21(1)(a)(1) of the Bihar Finance Act, 1981 on the ground, inter alia, that such provisions are unworkable and ultra vires in view of the law … The writ petition was filed by the petitioner challenging the order of re-assessment dated 5/5/2006 passed under Sections 17(3) and 19 of the Bihar Finance Act. The writ petition was dismissed by this Bench on 27/11/2006 holding

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. - … notification, the basic duty of customs payable during the relevant period ending oa31-3-1981 was Nil. By Notification No. 176/F. No. 355/160/79-Cus. I (G.S.R. No. 505-E), published in the Gazette of India, Extraordinary, Part II, Section 3(1), dated

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 … as follows:Section 24. Period of limitation for completion of assessment proceeding- Except a proceeding under Sub-section (5) of Section 17, Section 18 and Sub-section (1) of Section 19 no proceeding for assessment of the tax payable by a

Eureka Forbes Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 17(2) and 19(1); Constitution of India - Articles 226 and 227

by the respondent-Deputy Commissioner of Commercial Taxes, Jamshedpur, under Section 19(1) read with Section 17(2) of the Bihar Finance Act, 1981 (annexure 1 series in respective writ petitions) ; orders of reassessment (annexure 2 series of respective writ petitions)

United Breweries Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 17(5); Bihar Excise Act, 1915; Companies Act, 1956; Bihar Tax on Entry of Goods into Local Areas for Consumption, use or Sale Therein Act, 1993

1. Heard learned counsel for the parties.2. The petitioner who is a registered dealer under the Bihar Finance Act, 1981 (for short, 'the Finance Act') as well as under the Bihar Tax on Entry of Goods into Local … for the period 2001-2002 after assessment. It is also stated that the assessment proceeding is still pending under Section 17(5) of the Finance Act read with the Act with regard to period from March 11, 1994 to

Bijay Metal Works, Etc. Vs. State of Bihar and ors. Etc.

Court : Patna

Subject : Sales Tax

is concerned, before a person taken up a business venture which may attract the provisions of the Bihar Finance Act, 1981 and the Bihar Sales Tax Rules 1983, it is an obligation of the trader, businessman or an industrialist … in the commercial taxes circle concerned as per the provisions of the Bihar Finance Act, 1981. Action under Section 17(5) of the Bihar Finance Act, 1981 has been initiated.That non-payment of outstanding admitted dues by the petitioner clearly

The State of Bihar Through the Commissioner, Commercial Taxes and ors. ...

Court : Patna

Subject : Sales Tax/VAT

Acts : Bihar Finance Act, 1981 - Sections 9(5), 45, 45(1), 45(2), 46, 47 and 48; Central Sales Tax Act, 1956 - Sections 9(2); Bihar Finance Act, 1981 - Sections 17(3)

not deserve to be admitted as the petitioners have alternative and efficacious remedy under the provisions of Bihar Finance Act, 1981 in challenging the impugned order.2. The Assistant Commissioner, Commercial Taxes, Gopalganj Circle, Gopalganj passed the assessment order under … Central Sales Tax Act, 1956 (for short, 'CST Act') read with Section 17(3) of Bihar Finance Act, 1981 (for short, 'Act, 1981'). An appeal was … 48 provides the remedy by way of reference from the order of Tribunal passed under Section 46 of Act, 1981. Section 48 of Act, 1981 reads thus:48. Statement of case to High Court-(1) Within ninety days from the passing

Pro Agro Seeds Co. (P) Ltd. Vs. the State of Bihar and ors.

Court : Patna

Subject : Sales Tax/VAT

Acts : Bihar Finance Act, 1981 - Sections 19 and 19(1); Bihar Sales Tax Act, 1959 - Sections 14(2), 15(5), 17(1), 17(2), 17(4), 17(5), 18, 18(1), 19(1), 19(3), 25, 25(3) and 49; Maharashtra Recognition of Trade Unions and Prevention of Unfair Labour Union Practices Act, 1971; Custom Act, 1962 - Sections 28; Bihar Sales Tax Rules, 1983 - Rules 18 and 20

the consequential demand notices also dated 20.11.2006 for the years 1997-98, 1998-99, 1999-2000, 2000-01 and 2001-02 under Bihar Finance Act, 1981 (hereinafter referred to as 'the Act').2. The case of the petitioner as set out in the writ application … reason, escaped assessment or any turnover of any such dealer or a dealer assessed under Sub-section (5) of Section 17 has been under assessed or assessed at a rate lower than that which was correctly applicable or any

Saraswati Industrial Syndicate Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 17(5); Central Sales Tax Act

quashing the order dated 10.5.90 passed by the respondent No. 3 under Section 17 (5) of the Bihar Finance Act for the assessment year 1.4.1984 to 30.4.1990 as well as for quashing the notice making demand of Rs. … afresh in the light of the observation made above.8. The writ application is, accordingly, allowed. Bihar Finance Act, 1981-Section 17(5) - Assessment order--Supply of. boiler--Tax has been paid in terms of the provision of Central Sales Tax

Godrej Saralee Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 17(2)

been filed challenging the orders of assessment dated January 2, 2003 passed Under Section 17(2) of the Bihar Finance Act, 1981 for the assessment year 2001-2002 (as contained in annexure 11 series). C.W.J.C. No. 2022 of 2003 has been