Advanced Search Results

The Commissioner of Commercial Tax, Ranchi and anr. Vs. Swarn Rekha Co ...

Court : Supreme Court of India

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7(3); Bihar Re-organization Act, 2000 - Sections 2, 3 to 8 84, 85 and 91; ;Bihar Sales Tax Rules, 1983; Bihar Advertisement Tax Act, 1981; Bihar Entertainment Tax Act, 1948; Bihar Entertainment Tax Rules, 1984; Bihar Electricity Duty Act, 1948; Bihar Electricity Duty Rules, 1949; Bihar's Hotel, Luxury Goods Taxation Act, 1988; Bihar's Hotel, Luxary Goods Taxation Rules, 1988; Bihar Taxation Act, 1943; Bihar Taxation Rules; Central Sales Tax (Bihar) Rules, 1957; Bihar Commerce Tax Tribunal Regulations, 1979; Central Sales Tax Act, 1956; Punjab Re-organization Act, 1966 - Sections 88; Constitution of India; Bihar Advertisement Tax Rules, 1984

Reported in : 2005(1)BLJR114; [2005(1)JCR166(SC)]; JT2004(Suppl1)SC608; 2004(5)SCALE596; (2004)6SCC689; [2004]136STC57(SC); AIR 2004 SC 3380

of Bihar crystallized in the Notification of the Government of Bihar issued under section 7(3)(b) of the Bihar Finance Act 1981 published in the Official Gazette on 22.12.1995, enures to the benefit of the beneficiaries under the Policy and

S.C.i. India Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Indian Companies Act, 1956; Bihar Finance Act, 1981 - Sections 7, 7(3), 16(9), 46(2) and 46(3)

1995 issued by the Government of Bihar in the Commercial Taxes Department under Section 7(3)(b) of the Bihar Finance Act, 1981.4. It is relevant to mention here that under the Bihar Finance Act sales tax is payable on the

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

Tis Fab Limited Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

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

the Governor of Bihar in exercise of power conferred by Sub-section (3) of Section 7 of the Bihar Finance Act, 1981 (hereinafter referred to as 'the Act') issued a notification dated December 22, 1995 (hereinafter referred to as 'the

Shivam Coko (P) Ltd. Vs. the State of Jharkhand

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7; Constitution of India - Article 226

Reported in : 2001(49)BLJR1058

petitioner M/s. Shivam Coke (P) Ltd. is, admittedly, a dealer within the scope and ambit of the Bihar Finance Act, 1981. Admittedly also, under Section 7 of this Act, the State Government is empowered to grant exemption from payment

Ambay Cements Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Civil

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

Reported in : [2003(2)JCR309(Jhr)]

dated 22nd December, 1995 and S.O. No. 479 dated 22nd December, 1995 under Section 7(3)(b) of the Bihar Finance Act, 1981 (Act 5 of 1981) giving several incentives to the new industrial units which came into production between 1st

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 Jharkhand and ors. Vs. Ambay Cements and anr.

Court : Supreme Court of India

Subject : Sales TaxCivil

Acts : Bihar Finance Act, 1981 - Sections 7(3); Constitution of India - Article 226

Reported in : AIR2005SC4168; 2004(3)BLJR2157; 2004(5)CTC515; 2004(178)ELT55(SC); [2006(3)JCR183(SC)]; JT2004(10)SC93; 2004(9)SCALE501; (2005)1SCC368; [2005]139STC74(SC)

State Government in exercise of powers conferred under Clause (b) of sub-section(3) of Section 7 of the Bihar Finance Act, 1981 (Bihar Act No.5 of 1981) by which the Governor of Bihar granted exemption to those new industrial units

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

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)]

is also important to note that vide notification No. Bikrikar/San-1005/76-14199 F.T. dated 15/12/1976 effective from 01/01/1977 issued under Section 7 (3) of the Bihar Finance Act, 1981, it has been notified that all the medical institutions are exempted … 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