Advanced Search Results

Harihar Prasad Debuka and Etc . Vs . State of Bihar and ors. Overruled

Court : Patna

Subject : Constitution

Acts : Bihar Finance Act, 1981 - Section 31; Constitution of India - Article 269, 269(1), 301, 304

Reported in : AIR1987Pat175; [1987]66STC178(Pat)

O. 1432 -- In exercise of the powers conferred by Sub-section (2a) of Section 31 of the Bihar Finance Act, 1981 (Bihar Act 5 of 1981) Part-I, the Commissioner adopts forms XXVI1IA and XXVIIIB as the declaration for the

State of Bihar and ors. Vs. Harihar Prasad Debuka and ors.

Court : Supreme Court of India

Subject : Constitution

Acts : Constitution of India - Articles 301 to 305; Bihar Finance Act, 1981 - Sections 31(2); Bihar Finance (Amendment) Act, 1984

Reported in : AIR1989SC1119; 1989(2)BLJR85; 1989(1)SCALE464; (1989)2SCC192; [1989]1SCR796; [1989]73STC353(SC); 1989(1)LC684(SC)

of Articles 301 and 304 of the Constitution of India.2. Sub-section (2-a) of Section 31 of the Bihar Finance Act, 1981 was substituted by Bihar Finance Act, 1984 as follows:(2-a) A person transporting goods shall carry a declaration in

Sanju Lampu and anr. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 31(1)(2), 31(2) and 31(3)

lottery tickets and the passing of an order of penalty in terms of Section 31(3) of the Bihar Finance Act, 1981. 3. In C.W.J.C. No. 5582 of 1992 the petitioner is the driver of a truck bearing registration No.

East India Transport Agency Vs. the State of Bihar and ors.

Court : Patna

Subject : Sales Tax

the order seizing the goods and imposing penalty by invoking Sections 31(2-a), 2(b) and (3) of the Bihar Finance Act, 1981 (hereinafter called 'the Act') has filed this writ petition.2. While challenging the legality of the Order, learned Counsel … While challenging the legality of the Order, learned Counsel for the petitioner advanced arguments challenging the vires of Section 31, in particular, 31(2-a) of the Act.3. After hearing the learned Counsel for the petitioner at length, we find

i.T.C. Limited Through Sri Jagdish Singh and anr. with Goodyear India ...

Court : Patna

Subject : Sales Tax

Acts : Bihar Sales Tax Rules, 1983 - Rule 45; Bihar Finance Act, 1981 - Sections 31(2A)

issued.December, 28, 1985S.O. 1432--In exercise of the powers conferred by Sub-section (2-a) of Section 31 of the Bihar Finance Act, 1981 (Bihar Act 5 of 1981) Part I, the Commissioner adopts Forms XXVIII-A and XXVIII-B as the declaration for

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. -

The Tinplate Company of India Ltd. Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Civil

Acts : Code of Civil Procedure (CPC) , 1908 - Sections 152; Constitution of India - Article 226

Reported in : 2003(51)BLJR1666; [2003(3)JCR317(Jhr)]; [2006]143STC560(Jharkh)

necessary action. Thereupon the Commissioner of Commercial Taxes, Jharkhand, Ranchi issued notice under Section 46(4) of the Bihar Finance Act, 1981 to the petitioner for hearing under Section 46(4) of the Bihar Finance Act, 1981 in his Court at … the refund of the amount of sales tax paid on the purchase of raw materials from 5.4.1996 to 31.3.1998 in terms of the direction of earlier Division Bench dated 6th January, 2000. No order as to costs.'4.

Ashoka and Company Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

to seize the items described in Annexure-2, in exercise of his power under Section 31(5)(a) of the Bihar Finance Act, 1981 (in short the Finance Act) and the order dated 5.10.94 (Annexure-6) passed under Section 33(5)(b) of the Act

Beekay Steel Ltd. Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales TaxElectricity

Acts : Constitution of India - Article 226

Reported in : 2004(1)BLJR767; [2004(1)JCR504(Jhr)]; [2005]141STC263(Jharkh)

S.O. 478 and 479, both dated 22.12.1995 in exercise of its power under Section 7(3)(b) of the Bihar Finance Act, 1981 granting exemption from payment of Sales tax on purchase of raw materials and on sale of finished goods … various incentives including the sales tax exemptions. The said Industrial Policy, 1995 was made operative from 1.9.1995 to 31.8.2000. Petitioner and other entrepreneurs who proposed to invest to set up new industrial projects in Bihar were invited

Amba Carbonisation Pvt. Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax/VAT

the notification dated 22nd December, 1995 issued in exercise of the power under Section 7(3) of the Bihar Finance Act, 1981 (for short, Act, 1981). That the coal/coke is a notified commodity under the provisions of Act, 1981 for … tax is for a period of ten years from the date of commencement of the production i.e. from 31-8-2000 to 31-8-2010.2. The Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein