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Bhagwati Coke Industries Pvt. Ltd. Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Reorganization Act, 2000 - Sections 2 and 3; Bihar Finance Act, 1981 - Sections 7(3), 84 and 86

Reported in : [2003(2)JCR293(Jhr)]

478 issued by the Government of Bihar on 22nd December, 1995 in terms of Section 7(3)(b) of Bihar Finance Act, 1981.2. The petitioners, except petitioner No. 5, have their business activities in the State of Bihar, where they carry

The Commissioner of Commercial Tax, Ranchi and anr. Vs. Swarn Rekha Co ...

Court : Supreme Court of India

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7(3); Bihar Re-organization Act, 2000 - Sections 2, 3 to 8 84, 85 and 91; ;Bihar Sales Tax Rules, 1983; Bihar Advertisement Tax Act, 1981; Bihar Entertainment Tax Act, 1948; Bihar Entertainment Tax Rules, 1984; Bihar Electricity Duty Act, 1948; Bihar Electricity Duty Rules, 1949; Bihar's Hotel, Luxury Goods Taxation Act, 1988; Bihar's Hotel, Luxary Goods Taxation Rules, 1988; Bihar Taxation Act, 1943; Bihar Taxation Rules; Central Sales Tax (Bihar) Rules, 1957; Bihar Commerce Tax Tribunal Regulations, 1979; Central Sales Tax Act, 1956; Punjab Re-organization Act, 1966 - Sections 88; Constitution of India; Bihar Advertisement Tax Rules, 1984

Reported in : 2005(1)BLJR114; [2005(1)JCR166(SC)]; JT2004(Suppl1)SC608; 2004(5)SCALE596; (2004)6SCC689; [2004]136STC57(SC); AIR 2004 SC 3380

of Bihar crystallized in the Notification of the Government of Bihar issued under section 7(3)(b) of the Bihar Finance Act 1981 published in the Official Gazette on 22.12.1995, enures to the benefit of the beneficiaries under the Policy and … B.P. Singh, J. 1. Leave granted in S.L.P. (c) No. 13401 of 2003. 2. In this batch of appeals by special leave, common questions of law arise for determination which for

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 … it issued two notifications bearing Nos. 478 and 479 dated 22.12.1995 granting exemption to dealers in terms of Section 7(3)(b) of the 1981 Act in respect of tax on purchase or sale of certain goods manufactured by … S.B. Sinha, J. 1. Leave granted in S.L.P. (C) No. 15419 of 2004.2. Interpretation and application of the notifications bearing Nos. 65, 66 & 67

Hoechst Pharmaceuticals Ltd. and ors. Vs. State of Bihar and ors.

Court : Supreme Court of India

Subject : Sales TaxConstitution

Acts : Finance Act, 1981 - Sections 2, 5(1) and 5(3); Constitution of India - Article 200

Reported in : AIR1983SC1019; [1985]154ITR64(SC); 1983(1)SCALE723; (1983)4SCC45; [1983]3SCR130; [1984]55STC1(SC)

by which the High Court upheld the constitutional validity of Sub-section (1) of Section 5 of the Bihar Finance Act, 1981 ('Act'; for short) which provides for the levy of a surcharge on every dealer whose gross turnover during … Act and thus they cannot be taken into consideration for computation of the gross turnover as denned in Section 2(j) of the Act for the purpose of bearing the incidence of surcharge under Sub-section (1) of Section 5

Baijnath Prasad Vs. State of Bihar

Court : Patna

Subject : Sales Tax

Acts : Bihar Sales Tax Act, 1959 - Sections 37(3); Bihar Finance Act, 1981 - Sections 48(2)

assessee and against the department.S.N. Hussain, J.24. I agree. Bihar Sales Tax Act, 1959, Section 37(3) - Bihar Finance Act, 1981, Section 48(2)(b) - Search and seizure--Even if illegal--Documents seized have been used for purpose of assessment--And petitioner was found

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 … S.B. Sinha, J.1. Leave granted.2. These two appeals arising out of a judgment and order dated 2.11.2007 rendered by the High Court of Jharkhand at Ranchi in Writ Petition (T) No. 4693 of 2005 were

Tata MaIn Hospital Vs. the State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax/VAT

Acts : Bihar Finance Act, 1981 - Sections 2, 3, 7(3), 17(5) and 33; Sale of Goods Act, 1930; Government of India Act, 1935; Constitution of India - Articles 336 and 366

Reported in : [2008(2)JCR174(Jhr)]

not a transaction which comes within the meaning of 'Sale' as defined under Section 2(t) of the Bihar Finance Act, 1981 and, therefore, is not taxable under the said Act.(ii) For declaration that the petitioner does not come within

Hindustan Lever Ltd. and anr. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Constitution of India; Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 - Sections 2 and 3; Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein (Amendment) Act, 2001; Bihar Finance Act, 1981 - Sections 12(1); Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Rules, 1993 - Rule 7

Act, 1993 (hereinafter referred to as 'the Act'), read with the provisions of Section 17(2) of the Bihar Finance Act, 1981.2. The period for which the liability has been determined under the Act is October 15, 1998 to March

Associated Cement Companies Ltd. Vs. State of Bihar and ors.

Court : Supreme Court of India

Subject : Other Taxes

Acts : Central Sales Tax Act, 1956 - Sections 6, 7, 7(3), 8(4), 11, 12, 21 and 21(1); Bihar Finances Act, 1981 - Sections 3(2) and 12(1); Bihar Tax on Entry of Goods into Local Areas for Consumption, use or Sale Therein Act, 1993 - Sections 2, 3, 3(1) and 3(3); ;Companies Act, 1956

Reported in : 2004(3)BLJR2083; [2005(1)JCR72(SC)]; JT2004(8)SC155; RLW2004(4)SC615; 2004(8)SCALE335; (2004)7SCC642; [2004]137STC389(SC)

[Provided that in case of such goods which are liable to tax under Section 12(1), of the Bihar Finance Act, 1981, entry of Goods shall mean entry of goods into local area from any place outside the State for … a Division Bench of the Patna High Court.2. Appellant questioned legality of the notices issued on 30.5.2002 and 24.6.2002 by the Deputy Commissioner, Commercial Taxes, Patna Special Circle, Patna (Respondent No. 3) proposing to levy tax for

Ganji Krishna Rao Vs. Commissioner of Income Tax

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(45), 5, 28, 64 and 64(1)

Reported in : (1996)136CTR(AP)98; [1996]220ITR654(AP)

member of the assessee-HUF. The ITO after taking into consideration sub-paragraph II of the First Schedule to the Finance Act, 1981, found the total income of the HUF exceeded the minimum taxable limits and hence subjected the assessee-HUF to … are admitted to benefits of partnership in firm shall be included in total income of individual contained in Section 2 (45) - for application of higher rate of tax at least one member of HUF should have total