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Bharat Sanchar Nigam Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 25; Value Added Tax Act, 2005 - Sections 39 and 41(1)

Taxes, Patliputra Circle, Patna, imposed on it the penalty of Rs. 3,50,37,414.82 under Section 25(ka) of the Bihar Finance Act, 1981 and Section 41(1) of the Value Added Tax Act, 2005. He gave a notice to the petitioner to

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

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. - … date for determination of rate of duty is that which is specified under Section 15 of the Act. Section 25 of the Act has conferred power on the Central Government to exempt specified goods from the whole or

Mithila Motors (P) Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

petitioner has challenged the orders passed by the Respondents imposing penalties under Section 25 (3) of the Bihar Finance Act, 1981 (hereinafter referred to as the Act) and/or penalties imposed by the Respondents under Section 16 (9) of the

B.T. Hirani Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

tax which was deducted from the petitioner's running bills under the provisions of Section 25-A of the Bihar Finance Act, 1981 with respect to works contract executed by the petitioner during the aforesaid period. In the alternative, the petitioner

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 … goods effected by a person other than the dealer if, the value of such goods does not exceed 25 thousands in a year. (3) Notwithstanding anything contained in Sub-sections (1) and (2) of this section and subject

Collector of Customs, Bombay Vs. K. Mohan and Co. Exports

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 25(1); Customs Tariff Act, 1975 - Sections 3; Central Excise Act, 1944

Reported in : AIR1989SC2250; 1989(25)LC1(SC); 1989(43)ELT811(SC); JT1989(3)SC740; 1989(2)SCALE712; 1989Supp(2)SCC337; [1989]Supp1SCR231; 1990(1)LC110(SC)

Matched in: Citation AIR1989SC2250; 1989(25)LC1(SC); 1989(43)ELT811(SC); JT1989(3)SC740; 1989(2)SCALE712; 1989Supp(2)SCC337; [1989]Supp1SCR231; 1990(1)LC110(SC)

isha Distribution House Pvt. Ltd. Vs. State of Bihar and anr.

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 2, 3(10) and 25; Central Sales Tax Act, 1956; Bihar and Orissa General Clauses Act, 1917 - Sections 4(20); Value Added Tax Act

name 'Peter England' for the State of Bihar, is a registered dealer under the provisions of the Bihar Finance Act, 1981 and the Central Sales Tax Act, 1956, hereinafter referred to as 'the Act' and 'the Central Act', respectively. … respectively. Its grievance is against notice No. 1153 dated February 11, 2005 issued under Section 3(10) read with Section 25 of the Bihar Finance Act by the Deputy Commissioner of Commercial Taxes, Patna South Circle, Patna directing it

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 … August 29, 2000 (supra) as fixed capital investments comprises of 5.16 lakhs on land, 51.15 lakhs on building, 255.29 lakhs on plant and machinery and 183.29 lakhs on other assets. If the last item which relates to

Larson and Tubro Ltd. Vs. Commissioner of Commercial Tax and anr.

Court : Patna

Subject : Sales Tax

the petitioner, namely, 14-10-1985. There will be no order as to costs.B.N. Agrawal, J.23. I agree. (a) Bihar Finance Act, 1981, Section 13 (1)(b)(ii) - Word 'directly' used therein--Is not of much significance--Has been inserted only for removal of doubts … by a larger Bench and on that view of the matter they passed an order of reference on 25.8.19872. The order of reference can be usefully set out as it contains the relevant facts in a nut-shell