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M/S. Kumar Distributors (P) Ltd. Vs. State of Bihar and Others

Court : Supreme Court of India

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 6, 7(3), 11, 12(13) and 21; Constitution of India - Articles 226 and 227

Reported in : AIR1995SC2475; 1995(4)SCALE780; (1995)5SCC593; [1995]Supp2SCR788; [1995]99STC441(SC)

can be set out in the following words :Whether an exemption notification published under Section 7(3) of Bihar Finance Act, 1981 (hereinafter referred for short as the 'Act') will also cover exemption from charge of additional tax levied under … (hereinafter referred for short as the 'Act') will also cover exemption from charge of additional tax levied under Section 6 of the Act.3. Brief facts are the following :The appellant in the first case was a dealer in

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 … dealer shall pay the amount so determined by such date as may be fixed by such authority.' 12. Section 6 deals with charge of additional tax and Section 7 deals with exemption. Section 7 is a pivotal provision

Jai Hanuman Distributors Vs. State of Bihar

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 2, 3, 6, 7(3), 11, 11(1), 11(2), 11(3), 11(4), 12, 13, 21 and 49; Bihar Sales Tax Rules, 1983 - Rule 10, 10(1) and 10(2); Central Sales Act, 1956 - Sections 3, 4, 7 and 15; Kerala Additional Sales Tax Act; Karnataka Sales Tax Act, 1957

Rai, A.C.J.1. The petitioner, a dealer in India Made Foreign Liquor (for short IMFL) registered under the Bihar Finance Act, 1981 (hereinafter referred to as the Act) has challenged the assessment order dated 30.6.2003 with regard to assessment period … the earlier stage is to be deducted from the tax as calculated. The additional tax is levied under Section 6 of the Act and it is a self contained provision and its provision will apply in view of

Soma Puf Metal Private Ltd. Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Commercial

Acts : Bihar Finance Act, 1981 - Sections 7(3)(6); Orissa Sales Tax Act; Sales Tax Act

Reported in : [2006(1)JCR356(Jhr)]

Bihar issued Notification No, 480 dated 22.12.1995 in exercise of power conferred under Section 7(3)(6) of the Bihar Finance Act 1981 whereby deferement of sales tax payable on sales of finished goods has been granted to the new Industrial

State of Bihar and ors. Vs. Kalyanpur Cements Ltd.

Court : Supreme Court of India

Subject : Company

Acts : Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002 - Sections 3; Sick Industrial Companies (Special Provisions) Act, 1985; Companies Act, 1956 - Sections 391; State General Sales Tax Act; General Clauses Act, 1897 - Sections 6; Validation Act; Bihar Finance Act, 1981 - Sections 7(3); Evidence Act - Sections 115; Sales Tax Rules; Constitution of India - Articles 14 and 226

Reported in : JT2010(1)SC225; 2010(1)SCALE150; 2010(1)LC348(SC); (2010)28VST1(SC)

in the Bihar Finance Act. Subsequently, the Advocate General opined that no amendments are required in the Bihar Finance Act, 1981 and that the exemption can be considered for a class of dealers i.e. sick units in terms of … by various departments for granting the exemptions. The exemption order under Sales Tax could only be issued under Section 6 which could be amended or withdrawn altogether. This is expressly provided by Section 6. If the respondent acted

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 … therein. It also provided for issuance of statutory notifications under the Orissa Sales Tax Act for granting exemption. Section 6 of the Orissa Sales Tax Act provided for issuance of exemption notifications. It further laid down that the

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 … in exercise of its rule making power made rules known as Bihar Sales Tax Rules, 1983. Rules 3(9), 6(1)(b), 6(4) thereof read as under:3(9) (a) Every dealer to whom the provisions of Section 54 apply shall inform,

Ganga Tractors and ors. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 3, 4, 5, 5(4), 6, 6(2), 7(3), 11, 12, 13, 15 and 21; Central Sales Tax Act, 1956

dated the 22nd May, 2004.--In exercise of powers conferred by Sub-section (4) of Section 5 of the Bihar Finance Act, 1981, Part I (Act 5 of 1981), the Governor of Bihar is pleased to exempt sale of light, medium … 6 of the Act as indicated above. It was also submitted that it is a settled law that Section 6, which deals with additional tax, is self-contained provision in view of non obstante clause and recourse to Section

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 … as to when a sale or purchase of goods takes place in the course of import or export. Section 6 is the important provision which casts a liability and also tax on the inter-State sales. According to this

Central Coalfields Ltd. Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Entry Tax Act, 1993 - Sections 2, 2(9), 3 and 6; Jharkhand Entry Tax (Amendment) Ordinance, 2001; Jharkhand Entry Tax (Amendment) Ordinance, 2002; Constitution of India - Articles 255, 301, 302, 303, 303(1), 303(2) and 304; Bihar Finance Act, 1981 - Sections 12(1); Assam Taxation (On Goods Carried By Roads and Inland Waterways) Act, 1954; Rajasthan Motor Vehicles Taxation Act, 1951; Motor Vehicles Act, 1988 - Sections 2(28); Kerala Tax on Entry of Motor Vehicle into Local Act, 1944 - Sections 2 and 3; Motor Vehicles Rules, 1989 - Rules 2 and 92(2)

Reported in : (2007)6VST614(Jharkh)

therein.[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 front any place outside the State for … Bihar v. Bihar Chamber of Commerce reported in : [1996]2SCR184 . The Supreme Court held Section 3 and Section 6 of the Bihar Entry Tax Act, 1993 intra vires.8. The judgment rendered by the Supreme Court in the