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United Distillers Ltd. Through Its General Manager Sri Ranjan Satsangh ...

Court : Patna

Subject : Commercial

Acts : Bihar Finance Act, 1981 - Sections 2, 48, 48(2), 48(3) and 48(5); ;Central Sales Tax Act, 1956; ;Bihar Excise Act, 1915 - Sections 13, 27 and 28; ;State Excise Act; ;Andhra Pradesh Excise Act, 1968 - Section 2(10); ;Andhra Pradesh General Sales Tax Act, 1957; ;Andhra Pradesh Distillery Rules - Rules 6, 76, 79(1), 80, 81, 82, 83 and 84; ;Andhra Pradesh Indian Liquor (Storage in Bond) Rules; ;Andhra Pradesh Foreign Liquor

Reported in : 2009(57)BLJR2266

Mandal, JJ.1. We are called upon to answer the reference in terms of Section 48 of the Bihar Finance Act 1981 (hereinafter referred to as 'the Act'). By order dated 5.2.2001, passed in the present case, we had called … send to the Tribunal a copy of such judgment to amend its order in conformity with such judgment.7. Section 27 of the Bihar Excise Act 1915 (hereinafter referred to as the Act) vests the State Government with the

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 dues--Cannot

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. - … 26-3-1981. The bill of entry for the clearance of the goods was presented on 28-3-1981. With effect from 27-3-1981 auxiliary duty at 5 per cent became payable and additional duty was enhanced from 12.5 percent to 40

Hindustan Engineering Products Co. Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Direct Taxation

Acts : Bihar Finance Act, 1981 - Sections 9(5), 17, 19, 27, 42, 43, 45, 45(1), 45(2) and 45(3); Sales Tax Act

Reported in : [2005(4)JCR270(Jhr)]; (2007)8VST203(Jharkh)

be made only within a certain time frame prescribed in the proviso to Section 42 of the Bihar Finance Act, 1981, Section 43 does not appear to be strictly applicable to the facts of this case, since the deposit of … against him, or a person objecting to an order of penalty passed against him or an order under Section 27 may appeal to the Joint Commissioner or the Deputy Commissioner specially authorized in this behalf.(2) And where an

The Union of India (Uoi) Through the Chief Commercial Manager, (Cateri ...

Court : Patna

Subject : Sales TaxConstitution

Acts : Bihar Finance Act, 1981 - Sections 2; Constitution of India - Article 285(1)

operate.23. In the result, there is no merit in this writ application and the same isdismissed. (A) Bihar Finance Act, 1981, Section 2(e) - Sale of goods--By Catering Department of the Railway to its employees and passengers--Levy of tax on … from making recovery of the amount by taking recourse to the Special Mode of recovery as provided under Section 27 of the Act as a result of which part of the amount demand has been debited by the

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 … of the suo motu power of revision, by which the learned Commissioner has upheld the order dated May 27, 2000 passed by the Assistant Commissioner of Commercial Taxes, Patna city (West) circle, Patna city, under the provisions

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 … Sections 17(3) and 19 of the Bihar Finance Act. The writ petition was dismissed by this Bench on 27/11/2006 holding that the petitioner may avail the statutory remedy of appeal against the assessment order as provided under

Associated Capsules Pvt. Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1983)LC439DTri(Delhi)

131 of the Customs Act, 1962 (hereinafter called the Act), as it existed before its amendment by the Finance Act, 1980 (No. 2 of 1980), which stands transferred under the provisions of Section 131-B ibid to the Appellate … in the case of M/s. Paper Products Ltd. v. Union of India, 1981 ELT 538 (Bom.). It is urged that Government cannot refuse to refund … 18-11-1978 to the Assistant Collector of Customs, who rejected the claim as barred by limitation laid down in Section 27(1) of the Act.4. In appeal, the Appellate Collector of Customs, Bombay held that the appellants' claim for refund

V.T.P. Constructions Vs. State of Chhattisgarh and ors.

Court : Chhattisgarh

Subject : ConstitutionSales Tax

Acts : Chhattisgarh Vanijyik Kar Adhiniyam, 1994 - Sections 27, 35, 35(1), 35(2), 35(3) and 35(5); Uttar Pradesh Trade Tax Act - Sections 6D; Bengal Finance (Sales Tax) Act, 1941 - Sections 6E; Bihar Finance Act, 1981 - Sections 25A; Haryana General Sales Tax Act - Sections 25B; Himachal Pradesh General Sales Tax Act - Sections 12A; Jammu and Kashmir General Sales Tax Act - Sections 16C; Karnataka Sales Tax Act - Sections 19A; Orissa Sales Tax Act, 1947 - Sections 13AA, 13AA(1) and 13AA(5); Central Sales Tax Act, 1956 - Sections 3, 4, 5, 14 and 15; Companies Act, 1956; Societies Registration Act, 1860; Rajasthan Sales Tax Act - Sections 5(3); Rajasthan Sales Tax Rules - Rules 29(2); Constitution of India - Articles 19(1), 246, 265, 286(1), 286(2), 286(3), 301, 366 and 366(29A)

Reported in : [2006]145STC185(NULL)

Trade Tax Act, section 6-E of the Bengal Finance (Sales Tax) Act, 1941, section 25A of the Bihar Finance Act, 1981, section 25B of the Haryana General Sales Tax Act, Section 12-A of the Himachal Pradesh General Sales Tax Act, … Adhiniyam directs that the amount so deducted shall be adjusted towards the tax assessed on such contractor under Section 27 and any amount that remains after such adjustment shall be refundable to the contractor. Section 27 of the