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Anil Ritolla @ A.K. Ritolia Vs. State of Bihar and anr.

Court : Supreme Court of India

Subject : Criminal

Acts : Bihar Finance Act, 1981; Bihar Sales Tax Act; Bihar Sales Tax Rules - Rules 14 and 12(2); Indian Penal Code (IPC) - Sections 23, 24, 34, 384, 415, 420 and 427; Code of Criminal Procedure (CrPC) - Sections 482

Reported in : 2008CriLJ353; JT2007(7)SC147; 2007(11)SCALE401; (2007)10SCC110; 2007AIRSCW6332; (2007)4Crimes44(SC)

as per the requirement of the law stipulated by the Rule 12 of Sub-rule (2) (sic) of Bihar Finance Act, 1981 it is the obligatory duty of the selling dealer to furnish a declaration in writing to the purchasing … with the prescribed form by the supplier may take recourse to the remedies provided for under the Rules.8. Section 23, 24 and 415 of the Indian Penal Code read as under:Section 23 - Wrongful gain'Wrongful gain' is gain

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 … permission, if it is satisfied that it is necessary to do so in the interest of industrial growth.21. Section 23 similarly empowers the State Government to permit adjustment or set off of tax in respect of inter-State sales.Bihar

Aluminium Industries Ltd. Vs. Union of India (Uoi)

Court : Kerala

Subject : Customs

Acts : Customs Tariff Act, 1975 - Sections 2 and 3; Finance Act, 1981 - Sections 47; Customs Act, 1962 - Sections 2(11), 2(12), 2(23), 2(27), 2(28), 7, 8, 12, 14, 15, 15(1), 16, 17, 25, 25(1), 29, 30, 31, 32, 33, 34, 45, 46, 47, 48, 68, 106, 110, 111, 113 and 115; Finance Act, 1980 - Sections 4(4) and 47; Customs Act, 1886; Customs Tariff Act, 1894; Sea Customs Act, 1878 - Sections 37, 57 and 86; Customs Rules; Customs Regulations

Reported in : 1985(4)ECC1; 1985LC554(Kerala); 1999(110)ELT474(Ker)

30, 31, 32, 33, 34.45, 46, 47, 48, 68, 106, 110, 111, 115; Finance Act, 1980, Section 4(4); Finance Act, 1981, Section 47; Customs Tariff Act, 1975, Section 3 ; Countervailing Duty; Notfn. Nos. 176/79-CUS., 186/79-CUS, 41/80-CUS., 75/81-CUS., 76/81-CUS. -

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 … of finished product in Jharkhand in such manner as may be laid down in the order allowing permission. Section 23 of the Act also on the same terms extends the benefit of set-off even if the sale of

Ranchi Club Ltd. and anr. Vs. the State of Bihar and ors.

Court : Patna

Subject : Sales Tax

the Club and who is a resident of Ranchi, seek a declaration that the provisions of the Bihar Finance Act, 1981 and Bihar Sales Tax Rules, 1983 (hereinafter to be referred to as the Act and the Rules, respectively) … This application for refund and cancellation/recalling of dealership was purported to be one under Section 14 read with Section 23 of the Act. The said application is based on the fact that the petitioner Club is a Member's

Ranchi Club Limited and anr. Vs. State of Bihar and ors.

Court : Patna

Subject : CompanySales Tax

the club and who is a resident of Ranchi, seek a declaration that the provisions of the Bihar Finance Act, 1981 and Bihar Sales Tax Rules, 1983 (hereinafter to be referred to as the Act and the Rules, respectively) … This application for refund and cancellation/recalling of dealership was purported to be one under Section 14 read with Section 23 of the Act. The said application is based on the fact that the petitioner Club is a Member's

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 … informed the Government of India, Ministry of Industry about the diversification plant which was duly acknowledged on October 23, 1996. The petitioner was granted 'No objection' certificate by the Bihar State Pollution Control Board on December 14,

Commissioner, Commercial Taxes and anr. Vs. Swarn Rekha Cokes and Coal ...

Court : Patna

Subject : Sales Tax

Acts : Bihar Reorganisation Act, 2000 - Sections 2, 84 and 85; Bihar Finance Act, 1981 - Sections 7, 7(3), 13(1), 22 and 23; Central Sales Tax Act, 1956 - Sections 3, 4 and 5

Act, the Acts (specified in the notification) in vogue in the erstwhile State of Bihar, including the Bihar Finance Act, 1981, rules framed thereunder and the statutory forms, circulars and notifications etc. issued thereunder have been adopted, with modifications, … have no relevance whatsoever. They have been issued, respectively, under Sections 22, 23 and 13 (1) (b) of the Bihar Finance Act and not under … the States of Bihar and Jharkhand.4. The learned Single Judge held that in view of the provisions of Sections 84 and 85 read with Section 2 (f) of the Bihar Re-Organisation Act until and unless Jharkhand State

Classic Automobiles Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 - Sections 2, 3, 4 and 27(1); Bihar Tax on Entry of Goods into Local Areas Rules, 1993 Rule 4; Bihar Finance Act, 1981 - Sections 25 and 27; Taxation Acts

1997-98 respectively, two identical orders dated March 25, 1998 have been issued under Section 27 of the Bihar Finance Act, 1981 (hereinafter referred to as 'the Finance Act') by the Assistant Commissioner of Commercial Taxes, Dhanbad, attaching the bank … the petitioner but for some sales tax returns filed under the Finance Act. The respondents in paragraph Nos. 23 to 26 of their counter-affidavit in C.W.J.C. No. 1047/98R have stated that the petitioner has not paid a

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … further show cause cum demand notices were issued issued covering the period October 2005 to March 2008 dated 23.4.2007, 8.2.2008 and 23.10.2008 making an aggregate demand of Rs.15,40,63,898/- as also interest and equivalent penalty was demanded. 9.