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Bharat Coking Coal Limited Vs. State of Jharkhand,

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 17, 17(5), 18(1), 19, 19(1), 24 and 42; Central Sales Tax Act, 1956; Constitution of India - Article 226

Reported in : 2007(1)BLJR669; [2007(1)JCR307(Jhr)]

tax deposited by the petitioner is liable to be refunded in view of Section 24 of the Bihar Finance Act, 1981. Section 24 of the Act reads as under:24. Period of limitation for completion of assessment proceedings. - Except a … be refunded to the assessee as, according to the petitioner, the amount was paid, as an advance tax.9. Section 42 of the Act provides for the refund of excess amount paid by the dealer towards tax or penalty.

Pradip Coke Industries Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 42 and 43; Bihar Finance Rules

Reported in : [2006(2)JCR204(Jhr)]

annum from expiry of six months from the date of application for refund as per the provisions of Sections 42 and 43 of the Bihar Finance Act, 1981, since the amount is being illegally retained by the … Taxes (Administration), Dhanbad Division, Dhanbad being the excess amount realized from the petitioner under the provisions of Bihar Finance Act, 1981 for the assessment years 1978-1979 to 2000-2001 amounting to Rs. 26.00 lacs (Approx.) in respect of which excess

TIn Plate Company of India Limited Vs. State of Bihar and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7(3) and 42

Reported in : [2004]135STC385(Jharkh)

S.O. No. 478 dated 22nd December, 1995 in exercise of its power under Section 7(3)(b) of the Bihar Finance Act, 1981 which provides for the benefit of exemption from payment of sales tax on purchase of raw materials to … and the Deputy Commissioner of Commercial Taxes informed TISCO that the refund can be granted in terms of Section 42 of the Bihar Finance Act only after the assessment is finalised for the period 1996-97 and 1997-98 and

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

State of Bihar and ors. Vs. Steel City Beverages Ltd. and anr.

Court : Supreme Court of India

Subject : Sales Tax

Acts : Bihar Sales Tax Supplementary (Deferment of Tax) Rules, 1990 - Rules 2 and 3; Bihar Sales Tax Rules, 1983 - Rule 42(7); Income Tax Act, 1961; Bihar Finances Act, 1981 - Sections 58(1);

Reported in : 1998VIIIAD(SC)371; AIR1998SC235; 1999(1)BLJR10; [1999]235ITR131(SC); JT1998(8)SC49; (1999)IIMLJ15(SC); 1998(6)SCALE184; (1999)1SCC10; [1998]Supp3SCR5; [1999]112STC185(SC)

is engaged in the business of manufacturing soft-drinks and beverages. It is a registered dealer under the Bihar Finance Act, 1981. It filed a writ petition being Civil Writ Jurisdiction Case No. 1118 of 1992, through its Director-respondent No. … units going for expansion that the State Government in exercise of the powers conferred by Sub-section (1) of Section 58 of the Bihar Finance Act, made the Deferment Rules. An examination of these discloses that they provide … State Government and its officers, appellants herein, to accord permission Under Rule 42(7) of the Bihar Sales Tax Rules, 1983 and exempt it from using

Orient Engineering Construction Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Constitution of India - Articles 226 and 265; Bihar Finance Act, 1981 - Sections 25A and 42

this batch of writ petitions is about the validity of the provisions of Section 25A of the Bihar Finance Act, 1981 (hereinafter to be referred to as 'the Act'). It is contended that in the case of Geeta Prasad … may be directed to be refunded to the persons from whom the same is recovered.8. The provisions of Section 42 of the Bihar Finance Act also takes care of in this regard if proper application is made before

Hindustan Unilever Limited Vs. Assistant Commissioner, Commercial Taxe ...

Court : Kolkata

Subject : Sales Tax/VAT

Acts : West Bengal Sales Tax Act, 1994 - Sections 15, 17, 17(2) and 17(3); ;Central Sales Tax Act, 1956 - Section 5, 5(1), 5(3) and 6A; ;West Bengal Sales Tax Rules, 1995 - Rules 42 and 81; ;Finance Act, 1972; ;Bihar Finance Act, 1981 - Section 13(1); ;Constitution of India - Article 286

Reported in : 2008BusLR303(NULL)

at Page 257 of the Reports as follows:I accordingly find and hold that Section 13(1)(b) of the Bihar Finance Act, 1981 cannot be constructed so as to put a geographical limitation on the situs of manufacture or sale of … at Kolkata and Siliguri tea auctions through tea brokers. 3. West Bengal Sales Tax Rules, 1995 framed Rule 42 made pursuant to Section 17(3)(a)(xi) of the Act and Rule 81 made pursuant to Section 17(3)(3)(iii) of the

M/S. Shreeji Shipping Vs. C.C.E. and S.T. Rajkot

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

under Section 32(1) of the Gujarat Maritime Board Act, 1981. It is his submission that the provisions of Section 42 of the Major Port Trust Act cannot be equated to the provisions of the Section 32 of the … liable to pay the differential service tax and demanded interest; imposed equivalent penalties under various sections of the Finance Act, 1994. 3. Ld. Counsel appearing on behalf of the appellant after taking us through the Order-in-original, made submissions … rendered in a minor port to which the provisions of Indian Ports Act, 1908 and Gujarat Maritime Board Act, 1981 are applicable is also a distinction which is untenable as grant of authorization by the port could apply

J. Sainsbury Plc. Vs. Oconnar (inspector of Taxes).

Court : Kolkata

Subject : Direct Taxation

Reported in : [1992]197ITR462(Cal)

my judgment in the main on this : that wen you look at the words beneficial owner in section 42 of the Finance Act 1930, those words must in my judgment be construed in what has been described … relief, the option agreement was an 'arrangement' within the meaning of paragraph 5(3) of Schedule 12 to the Finance Act, 1973. If so, the taxpayer company would lose the benefit of group relief by virtue of section 28 … field, namely section 3(4) of the Administration of Justice Act 1956, now section 2 of the Supreme Court Act 1981. Section 3(4) is concerned with the Admiralty jurisdiction in rem. It provides for the jurisdiction to be invoed against.'(a)

Kalyani Exports and Investments Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Land Acquisition

on the 1st day of April, 1981, whichever is later." The insertion of the above Explanation by the Finance Act, 1992 with effect from 1-4-1993 has made a significant difference in the matter of computation of capital gains. … Maharani Ushadevi v. CIT [1981] 131 ITR 445' (MP), the assessee purchased 42000 shares of a company in order to acquire a controlling interest in … the capital gains, the assessee adopted the fair market value as on 1-4-1981 as per the provisions of section 55(2)(b). The Assessing Officer held that the assessee was not entitled to exercise this option because as on