Advanced Search Results

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 Gannon Dunkerley & Co. [1993] 88 STC 204 the Supreme Court observed that as Sub-section (3) of Section 5 and Sub-rule (2) of Rule 29 of the Rajasthan Sales Tax Act and the Rules were not providing

Hoechst Pharmaceuticals Ltd. and ors. Vs. State of Bihar and ors.

Court : Supreme Court of India

Subject : Sales TaxConstitution

Acts : Finance Act, 1981 - Sections 2, 5(1) and 5(3); Constitution of India - Article 200

Reported in : AIR1983SC1019; [1985]154ITR64(SC); 1983(1)SCALE723; (1983)4SCC45; [1983]3SCR130; [1984]55STC1(SC)

by which the High Court upheld the constitutional validity of Sub-section (1) of Section 5 of the Bihar Finance Act, 1981 ('Act'; for short) which provides for the levy of a surcharge on every dealer whose gross turnover during

Sone Vanaspati Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

in the facts and circumstances of the case, there will be no order as to costs. (A) Bihar Finance Act, 1981, Section 7(3) - Bihar Industrial Policy, 1993, Clause 10.5--Exemption from sales-tax--Can be given by authories, only when notification under

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 … liability of assessee-Relief sought by Petitioner devoid of any substance-Petitions dismissed. - MOTOR VEHICLES ACT, 1988 [C.A. No. 59/1988]Section 173(1) Proviso; [D. Biswas, Amitava Roy & I.A.Ansari, JJ] Appeal without statutory deposit but within limitation/or extended period

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 … Sales Tax Act, 1956 can be taxed only once and that too @ 4% under the provisions of Section 5 of the Central Sales Tax Act, 1956 and in the present case, admittedly, goods in question being declared

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 … in both cases.46. The reason why these services do not involve a sale for the purposes of Entry 54 of List II is, as we see it, for reasons ultimately attributable to the principles enunciated in Gannon

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

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7, 7(2), 7(3), 22, 46 and 46(4); Central Sales Tax Act, 1956 - Sections 8(5); Jharkhand Value Added Tax Act, 2005 - Sections 15, 16, 17, 18, 95, 95(3) and 96(3); Bihar Sales Tax Act, 1981; Bihar Reorganization Act, 2000 - Sections 84 and 85; Orissa Sales Tax Act - Sections 6; State General Sales Tax Act; General Clauses Act - Sections 21; Central Sales Tax (Bihar) Rules, 1956; Constitution of India - Articles 14, 19(1), 299, 301 and 304

Reported in : 2007(2)BLJR1153; [2007(2)JCR180(Jhr)]; (2007)7VST109(Jharkh)

have been issued in exercise of power, vested in the State Government under Section 7(3) of the Bihar Finance Act, 1981 Section 7 of the Bihar Finance Act reads as under:7. Exemption.- (1) No tax shall be payable under this … (T) No. 2664 of 2006 (Tata Steel Ltd. v. State of Jharkhand and Ors.) and W.P. (T) No. 5130 of 2006 (Ram Krishna Industries v. State of Jharkhand and Ors.) there are concluded judgments in favour of

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 … applied for the refund of the appeal fee deposited with the Commercial Taxes Department, Singhbhum Circle, Jamshedpur, on 5th November, 2003 and 6th July, 2004, respectively. It is the petitioner's case that till date of filing of

Hindalco Industries Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Commercial

this writ petition is allowed but with no order as to costsS.N. Jha, J.29. I agree. (A) Bihar Finance Act, 1981, Section 14-Certificate of registration issued to dealer-If not mentioning him 'manufacturer' and that space is left blank-It does no … v. Addl. Commissioner, Sales Tax and Anr. (1978) 41 S.T.C. 409. In that case the Supreme Court examined Section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941, as applied to the Union Territory of Delhi. Section 5

Larsen and Toubro Limited Vs. the State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax

Reported in : 2007(1)BLJR694; [2007(1)JCR542(Jhr)]

Circle, Jamshedpur, pursuant to the order dated 27.2.2006 passed under the provision of Section 19(2) of the Bihar Finance Act, 1981 and further for quashing the entire proceedings of reopening of the assessment proceedings on the basis of audit … no further demand of tax was raised by the respondents. It is stated that after the expiry of 5 years from the date of assessment, the petitioner received a notice dated 28.9.2000 issued under Section 19(1) of