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Tata Cummins Ltd. Vs. State of Jharkhand and ors.

Court : Supreme Court of India

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 22; Bihar Reorganization Act, 2000

Reported in : [2006(4)JCR155(SC)]; 2006(7)SCALE468; (2006)6SCC336; [2006]148STC199(SC); 2006(2)LC1134(SC)

Jharkhand, thereafter, issued Notifications being S.O.No. 65, 66 and 67 all dated 12.1.2002 in exercise of power under Section 22 of Bihar Finance Act, 1981, (Bihar Act of 1981) and allowed the benefits in terms of the provisions … Industrial Policy, 2001 read with S.O. Nos. 65, 66 and 67 all dated 12.1.2002 issued under the Bihar Finance Act, 1981 with other consequential benefits.3. To determine the issue, it is necessary to notice the relevant facts, laws, Jharkhand

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 … sale;' 20. Section 14 provides for registration of dealers. Section 16 mandates filing of return by a dealer. Section 22 empowers the State Government to permit any dealer, or class or description of dealers who are running manufacturing

Tata Cummins Ltd. Vs. State of Jharkhand Through Commissioner of Comme ...

Court : Jharkhand

Subject : Sales Tax

Acts : Companies Act, 1956; Bihar Finance Act, 1981 - Sections 22; Bihar Reorganisation Act, 2000; Constitution of India - Article 226

Reported in : [2006(2)JCR146(Jhr)]; [2006]148STC190(Jharkh)

Notifications being SO, Nos. 65, 66 and 67 all dated 12th January, 2002 in exercise of power under Section 22 of Bihar Finance Act, 1981 (Bihar Act 5 of 1981) and allowed the benefits in terms of the … 2001 read with SO Nos. 65, 66 and 67. all dated 12th January, 2002 issued under the Bihar Finance Act, 1981 with other consequential reliefs. Alternative prayer has also been made for issuance of a writ in the nature

Fusion Engineering Products Limited Vs. State of Bihar and ors.

Court : Patna

Subject : SicaSales Tax

petitions are allowed subject to the observations made hereinabove. I will make no order as to cost. Bihar Finance Act, 1981, Section 27 - Sick Industrial Companies (Special Provisions) Act, 1985, Sections 22, 19, 17 and 16--Recovery of sales tax

Indian Steel and Wire Products Ltd. Vs. State of Jharkhand Through the ...

Court : Jharkhand

Subject : CivilSICA

Acts : Sick Industrial Companies (Special Provisions) Act, 1985 - Sections 22; Bihar Finance Act, 1981 - Sections 13(1); Central Sales Tax Act

Reported in : [2005(3)JCR116(Jhr)]

of the petitioner is that although they had initially obtained Registration Certificate under Section 13(1)(b) of the Bihar Finance Act, 1981 and the same was renewed from time to time, its last application after sanction of the B.I.F.R. Scheme … take any coercive measure for realising sales tax at the higher rate, having regard to the provisions of Section 22 of the 1985 Act and the Scheme sanctioned thereunder. - MOTOR VEHICLES ACT, 1988[C.A.No.59/1988] Section 166; [A.K. Patnaik,

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 … the realm of legislative wisdom unless tainted by perversity or absurdity.10....The opinion as to public interest contemplated under Section 22 of the Act will have to be formed by the State after taking into consideration the various factors

Ashirvad Enterprises Vs. the State of Bihar and anr.

Court : Patna

Subject : Sales Tax

promulgated a fresh Notification No. S.O. 123 dated 5-3-1990, in exercise of the powers vested in it under Section 22 of the Bihar Finance Act, 1981. The said notification dated 5-3-1990 is Annexure T. The benefit of the … C.J.1. The petitioner firm is a small scale industrial unit. It is a registered dealer under the Bihar Finance Act, 1981, and under the Central Sales Tax Act, 1956. In this writ application, the petitioner assails Annexure '5', an

Eastern Tar Private Limited Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 2, 3, 6, 22 and 23; Central Sales Tax Act, 1956

Reported in : [2004]137STC263(Jharkh)

dated January 12, 2002 and to claim set-off in terms of Sections 22 and 23 of the Bihar Finance Act, 1981. The petitioner has been found entitled to such a set-off and once it is found that it was … does not, on the face of it, indicate that the additional tax is also liable to be set-off.6. Section 22 of the Act provides that the State Government may permit, by an order published in the official gazette,

Arun Kumar Vs. State of Bihar

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 3, 4, 14, 17(5), 20(1), 25(3) and 33; Bihar Sales Tax Rules, 1983 - Rule 3(1), 3(3) and 3(4); Bihar Excise Act - Sections 22

Rules') and restraining the respondents from taking any steps including the proceeding under Section 17(5) of the Bihar Finance Act, 1981 for realisation of the sales tax for the aforesaid period.2. Subsequently, the petitioner also challenged the order dated … The Board of Revenue on June 3, 1995 in exercise of delegated power by the State Government under Section 22 of the Bihar Excise Act invited tender for wholesale supply of country liquor for a period July 1,

S.C.i. India Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Indian Companies Act, 1956; Bihar Finance Act, 1981 - Sections 7, 7(3), 16(9), 46(2) and 46(3)

1995 issued by the Government of Bihar in the Commercial Taxes Department under Section 7(3)(b) of the Bihar Finance Act, 1981.4. It is relevant to mention here that under the Bihar Finance Act sales tax is payable on the … of Commercial Taxes, Bhagalpur Circle, on August 23, 1987, in terms of Notification S.O. No. 479 dated December 22, 1995 issued by the Government of Bihar in the Commercial Taxes Department under Section 7(3)(b) of the Bihar