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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 … It is also not the case that return has not been approved and action has been initiated under Section 20 of the Act after giving opportunity of hearing to the petitioner. Thus, the impugned notices, as contained in

Reckitt Benckiser (India) Limited Vs. State of Bihar and ors.

Court : Patna

Subject : Direct Taxation

Acts : Bihar Finance Act, 1981- Sections 20(1)

Each of the petitioner is registered dealer and is subject to assessment under the provisions of the Bihar Finance Act, 1981. Each of the petitioner has furnished its return and paid the tax on the sales G and purchases … Bihar).2. The disputes in nutshell are that whether the assessing g officer is entitled to make assessment under section 20(l)(a) of the Bihar Finance Act and would be justified in imposing penalty for alleged breach of clause (a)

Choubey Trader Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

and '10' of the writ petition. Annexure '9' is an order levying penalty under Section 20(1)(b) of Bihar Finance Act, 1981 (in short 'Act') and Annexure ' 10' is the demand notice.2. The short point that arises for our

Poddar Trading Corporation Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Sales Tax Rules, 1983 - Rule 19 and 19(1)

dated June 29. 1998 passed by the Commercial Taxes Officer, Singhbhum Circle, under Section 20(1) of the Bihar Finance Act, 1981 (hereinafter referred to as 'the Act') imposing penalty. The validity of Rule 19 of the Bihar Sales Tax

TIn Plate Company of India Limited Vs. State of Bihar and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7(3) and 42

Reported in : [2004]135STC385(Jharkh)

S.O. No. 478 dated 22nd December, 1995 in exercise of its power under Section 7(3)(b) of the Bihar Finance Act, 1981 which provides for the benefit of exemption from payment of sales tax on purchase of raw materials to … prayed for issuance of appropriate writ in the nature of certiorari for quashing the orders dated June 30, 2000 (annexure 16) and July 1, 2000 (annexure 17) passed by respondent No. 3, the Joint Commissioner of Commercial

Pro Agro Seeds Co. Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 17, 18, 19 and 20

no support in law in the sense that he has no power under the provisions of the Bihar Finance Act, 1981 (for short 'the Act') to issue such directions to the assessing authority exercising quasi-judicial function. The petitioner has … recovered as arrears of land revenue in addition to any other mode of recovery available under the law. Section 20 contains a provision with regard to escaped turnover detected before assessment. In that case, apart from the tax,

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 … Permod Kohli, J.1. Common challenge is 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

iris Electronics (India) Pvt. Ltd. Vs. State of Jharkhand Through the ...

Court : Jharkhand

Subject : Sales TaxConstitution

Acts : Bihar Reorganization Act, 2000 - Sections 84 and 85

Reported in : 2005(1)BLJR581; [2005(1)JCR130(Jhr)]

In writ application WP (T) No. 31342/2001, the petitioner has prayed :-(i) For a declaration that the Bihar Finance Act, 1981 and the relevant rules framed therein and the notification issued in exercise of powers under the Act will … will continue to operate in the State of Jharkhand till any amendment is made under the provisions of Section 84 of the Bihar Reorganization Act, 2000.(ii) For a declaration that the benefit conferred to the industries by … M/s. Swarn Rekha Cokes and Coals Pvt. Ltd. & Ors, reported in 2004 (3) PLJR 146.2. In writ application WP (T) No. 31342/2001, the petitioner

Prayag Upnivesh Evam Awas Nirman Sahkari Samiti Ltd. Vs. Inspecting As ...

Court : Allahabad

Subject : Direct Taxation

Reported in : [1986]17ITD536(NULL)

defintion of transfer, the acquisition proceedings when though started well, could not be continued in view of the Finance Act, 1981. He also submitted that no opportunity was afforded to Shri Virendra Saran regarding the acquisition proceedings against the … Act, 1976 had come on the statute book on 28-1-1976, the permission of the Governor of U.P. under section 20 of that Act was obtained for this transfer on 5-9-1980. Thereafter on 10-10-1980, the sale deed was executed

J.K. Cotton Spinning and Weaving Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1989)(23)LC385Tri(Delhi)

or factory, liable to payment of Central Excise duty. The Court further held that Section 51 of the Finance Act, 1982, (which legislated the retrospective amendment) was subject to the provisions of Section HA of the Central Excises … before the Delhi High Court. The High Court allowed the petition by its judgment dated 16.10.1980 reported in 1981 ELT 887. The Court held that no excise duty could be levied on yarn captively consumed in the … the pendency of the writ petition, the Central Government, by Notification No. 20/82-CE dated 20.2.1982, amended Rules 9 and 49 providing inter alia for levy