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The Associated Cement Companies Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7(3) and 26(2); Bihar Re-organisation Act, 2000 - Sections 84

law.26. In the result, there is no merit in this writ application and the same is dismissed. Bihar Finance Act, 1981 - Section 7(3)(b), 26 (2)--Bihar Re-organisation Act, 2000--Section 84--Payment of sale-tax--Industrial Policy--Petitioner in terms of the Industrial Policy

B.S. Enterprises Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Value Added Tax Act, 2005 - Sections 14, 16, 16(1), 24, 56(2), 93, 94 and 95; Bihar Finance Act, 1981; Bihar Finance Act, 2006; Central Sales Tax Act - Sections 8(4), 13(3), 13(4) and 15; Mysore Sales Tax Act - Sections 5(4); Bihar Value Added Tax Rules - Rules 13, 56, 56(1) and 56(2); Land Ceiling Act; High Denomination Bank Notes (Demonetisation) Act, 1978; Bihar Value Added Tax Ordinance, 2005 - Sections 1(3) and 2 to 99; Mysore Sales Tax Rules - Rule 39A(2) and 39A(3); Bihar Sales Tax Rules, 1983 - Rule 35; Prevention of Food Adulteration Rules - Rules 7(3) and 9; Central Sales Tax (Kerala) Rules - Rule 6(1)

VAT Ordinance came into force on 1.4.2005 and consequently the previous Act holding the field, namely, the Bihar Finance Act, 1981 was repealed by Section 94 of the Ordinance. On 23.06.2005, the State enacted the Bihar Value Added Tax … was over on 15.05.2005. The authorised representative was finally able to submit the details in form D-II on 26.05.2005 and was given a receipt on that date, a photostat copy of which is at Annexure-2 to the

Goodlass Nerolac Paints Ltd. Vs. Income-tax Officer.

Court : Mumbai

Subject : Direct Taxation

Reported in : [1985]11ITD767(Mum)

section 32(2A) as well as the facts that, subsequently, the Legislature has itself omitted item 26 by the Finance Act, 1981, with effect from 1-4-1982, I hold that the appellant is entitled to the deduction of investment allowance claimed

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 … petitioner are pending before them. By filing amendment petition, the petitioner also sought for quashing the order dated 26.11.2007 passed by respondent No. 3 Joint Commissioner of Commercial Taxes by which he has set aside the revised

Central Coal Fields Ltd. Etc. Etc. Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax

Reported in : [2007(1)JCR94(Jhr)]

therein.'['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 … discrimination between one State or another in exercise of its powers relating to trade and commerce under Entry 26 of List-II or List-Ill. However, this limitation on the State Legislatures is lifted in two cases, namely, it

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 … 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 single paisa

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 … of the petitioner to assess at the rate of 8%. Further, according to the respondents, the provision of Section 12 of the Bihar Finance Act is not applicable in these cases, as the said provision relates to … as per Entry No. 116 of the Government's Notification No. 14545 dated 26th December, 1977. The assessment is to be done over such goods at

Tata MaIn Hospital Vs. the State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax/VAT

Acts : Bihar Finance Act, 1981 - Sections 2, 3, 7(3), 17(5) and 33; Sale of Goods Act, 1930; Government of India Act, 1935; Constitution of India - Articles 336 and 366

Reported in : [2008(2)JCR174(Jhr)]

not a transaction which comes within the meaning of 'Sale' as defined under Section 2(t) of the Bihar Finance Act, 1981 and, therefore, is not taxable under the said Act.(ii) For declaration that the petitioner does not come within … not taken against it for not registering itself as registered 'Dealer'.(iv) To quash Annexure-5, i.e. the letter No. 261 dated 05/05/2005 issued by the Deputy Commissioner, Commercial Taxes, Urban Circle, Jamshedpur, whereby the petitioner was held liable

Central Coalfields Ltd. Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Entry Tax Act, 1993 - Sections 2, 2(9), 3 and 6; Jharkhand Entry Tax (Amendment) Ordinance, 2001; Jharkhand Entry Tax (Amendment) Ordinance, 2002; Constitution of India - Articles 255, 301, 302, 303, 303(1), 303(2) and 304; Bihar Finance Act, 1981 - Sections 12(1); Assam Taxation (On Goods Carried By Roads and Inland Waterways) Act, 1954; Rajasthan Motor Vehicles Taxation Act, 1951; Motor Vehicles Act, 1988 - Sections 2(28); Kerala Tax on Entry of Motor Vehicle into Local Act, 1944 - Sections 2 and 3; Motor Vehicles Rules, 1989 - Rules 2 and 92(2)

Reported in : (2007)6VST614(Jharkh)

therein.[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 front any place outside the State for … discrimination between one State or another in exercise of its powers relating to trade and commerce under Entry 26 of List-II or List-III. However, this limitation on the State Legislatures is lifted, in two cases, namely, it

Abrest Engineering Company Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Sales Tax Rules, 1983 - Rule 26A; Bihar Finance Act, 1981 - Sections 43

Reported in : [2003(3)JCR110(Jhr)]; [2004]138STC319(Jharkh)

ORDER1. The writ petitioner is a works contractor. It is a dealer within the meaning of the Bihar Finance Act, 1981. During the assessment years 1994-95 and 1995-96, the petitioner entered Into works contract with M/s. Tata Iron and … M/s. Tata Iron and Steel Company Limited (TISCO). The Tate Iron and Steel Company Limited, as enjoined by Section 25A of the Bihar Finance Act, deducted tax at source and deposited the same with the Sales Tax … responsible for making the payment, if one were to go by Rule 26-A(3)(i) of the Bihar Sales Tax Rules. Counsel also pointed out that if