Advanced Search Results

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 … in the case of C.I.O. Tyres Ltd. v. State of Bihar reported in 1990(1) P.L.J.R. 397 had declared Section 21(1)(a)(i), as it then stood, as ultra vires.15. In the case of Gannon Dunkerly & Co. Ltd. v. State

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

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 … prescribed authority that the sale is deductible from his gross turnover under clause (c) of sub-section (1) of Section 21 for purpose of determining his taxable turnover. (9) ............(10) The tax for each year may, with the previous

Parle Biscuits (P) Ltd. Vs. the State of Bihar and ors.

Court : Supreme Court of India

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 13, 13(1) and 21(1); Bihar Finance (Amendment) Act, 1985 - Sections 13(1) and 21; ;Companies Act, 1956; Central Sales Tax Act, 1956 - Sections 7, 11(1), 11(2), 11(4), 12(2), 14 and 21; Bihar Electricity Duty Act, 1948 - Sections 3(1); Bihar and Orissa General Clauses Act, 1917 - Sections 24 and 27

Reported in : 2003(51)BLJR2064; 2005(192)ELT23(SC); [2005(3)JCR46(SC)]; JT2004(10)SC449; (2005)9SCC669; [2005]139STC204(SC)

High Court holding that notification S.O. 154, dated 28.1.1985 issued under proviso to Section 13(1) of the Bihar Finance Act, 1981 (in short the 'Act') in relation to sale and purchase of packing materials, is applicable to the appellant, … exempted from sales tax as its sale price was not included in the 'taxable turnover' as defined under Section 21(1)(c) of the Act. The said provision was amended w.e.f. 1.8.1985 and the provision with regard to non-inclusion of

Larsen and Toubro Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 2, 21, 13A and 21(1)

details to finalise the assessment for the period April 1, 2000 to March 31, 2001 under the Bihar Finance Act, 1981 and the Central Sales Tax Act, 1956. It is also submitted that in compliance to the notice issued … penalty is not only confiscatory in its nature but is also bad because no follow up legislation to Section 21(1) of the Bihar Finance Act has been enacted nor the Rules to make Section 21(1) of the Bihar

Larsen and Toubro Limited Vs. the State of Bihar (Now Jharkhand) and o ...

Court : Jharkhand

Subject : Sales Tax/VAT

Acts : Central Sales Tax Act, 1956 - Sections 2, 3, 4, 5, 5(3), 6, 6(2), 8(3), 14 and 15; Bihar Finance Act, 1981 - Sections 21(1); Government of India Act, 1935; Rajasthan Sales Tax Act, 1954; Rajasthan Sales Tax Rules, 1955; Bihar Sales Tax Rules, 1983 - Rule 13

Reported in : [2008(1)JCR210(Jhr)]; (2009)21VST173(Jharkh)

of Bihar, which is admittedly an intra-state sale which attracts the levy of Bihar Sales Tax under Bihar Finance Act, 1981 and as such the above amount has been determined as taxable in Bihar and the same has been … can be made in absence of proper follow up mechanism of Section 21(1) of Bihar Finance Act and as such the assessment orders have to … sent from Pondicherry to Bihar are admittedly iron and steel and iron and steel being declared goods Under Section 14 of the Central Sales Tax Act, 1956 can be taxed only once and that too @ 4%

Shivam Coke Industries and Rani Sati Coke Manufacturing Company Vs. St ...

Court : Jharkhand

Subject : Sales Tax/VATLimitation

Reported in : [2008(2)JCR267(Jhr)]; (2008)18VST289(Jharkh)

(Admn.), Dhanbad Division, Dhanbad whereby he has initiated suo motu revision proceedings under Section 46(4) of the Bihar Finance Act, 1981 and further for a declaration that the impugned notice issued by the Joint Commissioner is bad in law … and may call for and examine the record and pass such order as he thinks just and proper.32. Section 21 of the Karnataka Sales Tax Act, 1957 confers power to the Joint Commissioner who may of his own

Jai Hanuman Distributors Vs. State of Bihar

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 2, 3, 6, 7(3), 11, 11(1), 11(2), 11(3), 11(4), 12, 13, 21 and 49; Bihar Sales Tax Rules, 1983 - Rule 10, 10(1) and 10(2); Central Sales Act, 1956 - Sections 3, 4, 7 and 15; Kerala Additional Sales Tax Act; Karnataka Sales Tax Act, 1957

Rai, A.C.J.1. The petitioner, a dealer in India Made Foreign Liquor (for short IMFL) registered under the Bihar Finance Act, 1981 (hereinafter referred to as the Act) has challenged the assessment order dated 30.6.2003 with regard to assessment period … shall be adjusted against the amount of tax payable at each subsequent stage of sale in the prescribed manner.Section 21. Taxable turnover.-(1) For the purpose of this part the taxable turnover of a dealer shall be that part

M/S. Kumar Distributors (P) Ltd. Vs. State of Bihar and Others

Court : Supreme Court of India

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 6, 7(3), 11, 12(13) and 21; Constitution of India - Articles 226 and 227

Reported in : AIR1995SC2475; 1995(4)SCALE780; (1995)5SCC593; [1995]Supp2SCR788; [1995]99STC441(SC)

can be set out in the following words :Whether an exemption notification published under Section 7(3) of Bihar Finance Act, 1981 (hereinafter referred for short as the 'Act') will also cover exemption from charge of additional tax levied under … the appellants submitted that a look at the definition of 'tax' in Section 2(x) and taxable turnover in Section 21 will go to show that the exemption notifications issued under Section 7(3) will come to the aid of

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 … true construction and purpose of Clause 19/20 of S.O.478/479.29. It is next contended by Mr. Modi that under Section 21 of the General Clauses Act the State has the power to rescind, modify or alter its orders and,