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Tata Iron and Steel Co. Ltd. Vs. State of Jharkhand and ors.

Court : Supreme Court of India

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7, 7(3) and 46(4); Bihar Re-organisation Act, 2000; Bihar Central Sales Tax Rules, 1956; Central Sales Tax Act - Sections 14; Constitution of India - Articles 226 and 227

Reported in : 2004(3)BLJR1804; [2004(4)JCR189(SC)]; JT2004(7)SC138; 2004(7)SCALE146; (2004)7SCC242; [2004]137STC93(SC)

date of production.6. On 2.3.2000 exercising the power conferred under sub-section 3(b) of section 7 of the Bihar Finance Act, 1981, an amendment was brought about in the notification which came into existence pursuant to the industrial policy of … the successor State, namely, the State of Jharkhand issued the exemption certificate as contemplated under Notification Nos.478 and 479 dated 22.12.1995 by the Bihar State Finance (and Commercial Tax) Department exempting the new unit of the appellant

Larsen and Toubro Limited Vs. the State of Bihar (Now Jharkhand) and o ...

Court : Jharkhand

Subject : Sales Tax/VAT

Acts : Central Sales Tax Act, 1956 - Sections 2, 3, 4, 5, 5(3), 6, 6(2), 8(3), 14 and 15; Bihar Finance Act, 1981 - Sections 21(1); Government of India Act, 1935; Rajasthan Sales Tax Act, 1954; Rajasthan Sales Tax Rules, 1955; Bihar Sales Tax Rules, 1983 - Rule 13

Reported in : [2008(1)JCR210(Jhr)]; (2009)21VST173(Jharkh)

of Bihar, which is admittedly an intra-state sale which attracts the levy of Bihar Sales Tax under Bihar Finance Act, 1981 and as such the above amount has been determined as taxable in Bihar and the same has been … a transfer of documents of title to the goods during their movement from one State to another.14. Similarly, Section 4 lays down the provision as to when a sale or purchase of goods is said to take place

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

Tata Steel Ltd. Vs. the State of Jharkhand and ors.

Court : Jharkhand

Subject : ConstitutionCivil

Acts : Bihar Finance Act, 1981 - Sections 3, 3(1), 4, 12, 12(2), 13, 13(1), 13(2), 13(3) and 49; Bihar Electricity Act, 1948; Bihar Finance Rules - Rule 13; Constitution of India - Articles 14, 301 and 304

Reported in : 2009(57)BLJR2763

to Section 13(1) as inserted vide the notification No. SG 12/2001/AJ-01 dated 2.1.2002 (Annexure 4) of the Bihar Finance Act, 1981 (hereinafter referred to as 'the Act') as adopted by the State of Jharkhand is violative of Article 14,

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

Court : Supreme Court of India

Subject : Other Taxes

Acts : Central Sales Tax Act, 1956 - Sections 6, 7, 7(3), 8(4), 11, 12, 21 and 21(1); Bihar Finances Act, 1981 - Sections 3(2) and 12(1); Bihar Tax on Entry of Goods into Local Areas for Consumption, use or Sale Therein Act, 1993 - Sections 2, 3, 3(1) and 3(3); ;Companies Act, 1956

Reported in : 2004(3)BLJR2083; [2005(1)JCR72(SC)]; JT2004(8)SC155; RLW2004(4)SC615; 2004(8)SCALE335; (2004)7SCC642; [2004]137STC389(SC)

[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 … The above position was noted in Zungarrao Bhikaji Nagarkar v. Union of India and Ors. 1997 (7) SCC 409 20. Tax at the appropriate rate would have become payable but for the exemption. Decision in Australian Mutual

GlIndia Ltd. Vs. the State of Bihar

Court : Patna

Subject : Sales TaxCivil

Acts : Bihar Finance Act, 1981 - Sections 9 and 46(4)

matter.13. Accordingly, the answer to the question is decided against the assessee.14. The reference is answered, accordingly. Bihar Finance Act, 1981, Section 46(4) - Exercising of power by Commissioner--Once it comes to the knowledge of the Commissioner from any source

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. -

Gobind Sugar Mills Ltd. Vs. State of Bihar and ors.

Court : Supreme Court of India

Subject : Other Taxes

Acts : Bihar Finance Act, 1981 - Sections 3, 4 to 6, 7 and 12; Bihar Sugarcane(Regulation of Supply and Purchase) Act, 1981 - Sections 3, 6, 9 and 49; Central Sales Tax Act, 1956 - Sections 11,12, 13,14 and 21

Reported in : AIR1999SC3097; 2000(1)BLJR178; JT1999(6)SC120; 1999(5)SCALE54; (1999)7SCC76; [1999]115STC358(SC)

levying and collecting purchase tax on the sugarcane purchased by them both under the provisions of the Bihar Finance Act, 1981 (for short 'the Finance Act'] as well as the Bihar Sugarcane (Regulation of Supply & Purchase) Act, 1981 … the Central Sales Tax Act, 1956 (Act LXXIV of 1956)-(i) where the tax payable under Section 3 or Section 4 equals the maximum amount of tax permissible under Section 15 of the Act, no additional tax shall be

Boc India Ltd. Vs. State of Jharkhand and ors.

Court : Supreme Court of India

Subject : Sales Tax/VAT

Acts : Bihar Finance Act, 1981 - Sections 2, 13(1), 14, 14(2), 15, 16(9) and 54; Bihar Sales Tax Rules, 1983 - Rules 3(9), 6(1) and 6(4)

Reported in : 2009(237)ELT7(SC); JT2009(4)SC11; 2009(3)SCALE818; 2009(3)LC1119(SC); (2009)11VatReporter146; (2009)21VST490(SC)

for and was granted a registration certificate in terms of the provisions of Section 13(1)(b) of the Bihar Finance Act, 1981 (hereinafter called and referred to as, 'the Act'). The said certificate originally was granted on 16.3.1983. Indisputably, it … and order dated 2.11.2007 rendered by the High Court of Jharkhand at Ranchi in Writ Petition (T) No. 4693 of 2005 were taken up for hearing together and are being disposed of by this common judgment.3. The

State of Bihar and anr. Vs. Lucky Paper Industries

Court : Patna

Subject : Other Taxes

Acts : Bihar Finance Act, - Sections 4, 48(2) and 48(3); Bihar Finance Act, 1981; Haryana General Sales Tax Act, 1973 - Sections (9)(1)

referred to as the Tribunal, has submitted statement of the case.Assessee is a registered dealer under the Bihar Finance Act, 1981 and during the year 1983-84 it was engaged in the manufacture and sale of paper Boards. During the … Act, 1973 has been declared ultra vires, the levy of tax on estimated value of raw materials under Section 4 of the Act, the Act though still good law, is bad in law?2. In the light of the