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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 … seeds for the period 1997-98 to 2001-02. The further case of the petitioner is that a proceeding under Section 19 of the Act was initiated against it on the basis of a judgment of the Patna High Court

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 … two years, the petitioner was surprisingly served with a notice purported to be under Section 17(2) read with Section 19(1) of the Act whereby the petitioner was directed to appear before the Deputy Commissioner of Commercial Taxes with

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 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 dealer under this, part in respect of any

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

Court : Jharkhand

Subject : Sales Tax

Reported in : 2007(1)BLJR694; [2007(1)JCR542(Jhr)]

Circle, Jamshedpur, pursuant to the order dated 27.2.2006 passed under the provision of Section 19(2) of the Bihar Finance Act, 1981 and further for quashing the entire proceedings of reopening of the assessment proceedings on the basis of audit

Nivas Talkies and anr. Vs. State of Bihar and ors.

Court : Patna

Subject : Other Taxes

Acts : Biahr Entertainments Tax Act, 1948 - Sections 3(5), 3A, 3B, 3F, 9B and 13B; Bihar Entertainments Tax Rules - Rule 19

Jamshedpur, asking the petitioners to show cause why tax be not re-assessed under Section 19 of the Bihar Finance Act, 1981 in the light of the audit objection.2. It may be stated at the outset that the dispute involved

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)

Bihar Plastic Industries Limited Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 17(2), 19 and 19(1); Bihar Sales Tax Rules, 1983 - Rule 20; Constitution of India - Articles 226 and 227

the nature of certiorari quashing the proceeding purported to have been initiated under Section 19 of the Bihar Finance Act, 1981 (hereinafter referred to as 'the Act'), and also the notices, as contained in annexures 1 to 3 and

Bharat Agriculture and Mechanical Engineering Company Vs. State of Bih ...

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 9, 10, 17(2), 19(1) and 147

passed by the Deputy Commissioner of Commercial Taxes in exercise of powers under Section 19(1) of the Bihar Finance Act, 1981 ('the Act', hereinafter).2. L. P. A. No. 1100 of 1996 arising out of C. W. J. C. No.

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 … made to Notification No. S.O.201 dated 30th March, 2006, issued under Section 7(3)(b) of' the Bihar Finance Act, 1981, whereby and whereunder, Notification Nos. S.O.478 dated 22nd December, 1995, S.O.57 dated 2nd March, 2000, S.O.479 dated 22nd

Bharat Coking Coal Limited Vs. State of Jharkhand,

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 17, 17(5), 18(1), 19, 19(1), 24 and 42; Central Sales Tax Act, 1956; Constitution of India - Article 226

Reported in : 2007(1)BLJR669; [2007(1)JCR307(Jhr)]

tax deposited by the petitioner is liable to be refunded in view of Section 24 of the Bihar Finance Act, 1981. Section 24 of the Act reads as under:24. Period of limitation for completion of assessment proceedings. - Except a … assessment proceedings. - Except a proceeding under Sub-section (5) of Section 17, Section 18 and Sub-section (1) of Section 19 no proceedings for assessment of the tax payable by a dealer under this part in respect of any