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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 … made, inside Bihar, of any goods which he has purchased after furnishing a declaration under sub-section (4) of Section 8 of the said Act or any goods in the manufacture or possessing of which goods so purchased by

La Opala R.G. Ltd. Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Central Sales Tax Act, 1956 - Sections 8(1), 8(2) and 8(5); Companies Act, 1956; Bihar Finance Act, 1981 - Sections 16 and 16(9)

Reported in : [2005(3)JCR328(Jhr)]

the district of Deoghar, Jharkhand. The petitioner is also a registered dealer under the provisions of the Bihar Finance Act, 1981, as well as the Central Sales Tax Act, 1956 under the Deoghar Circle. Deoghar.3. The writ petitioner is … issued by the State of Jharkhand in exercise of powers conferred by Clause (b) of Sub-section (5) of Section 8 of the Central Sales Tax Act, 1956, which reads as under :'NOTIFICATIONThe 22nd June, 2001S.O. 25, dated the

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 … been withdrawn. A further, challenge is to another Notification No. S.O.202 dated 30th March, 2006, issued under Section 8(5)(a) of the Central Sales Tax Act, 1956, whereby, Notification No. S.O.481 dated 22nd December, 2005 has been withdrawn.

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. - … in the customs port and under the supervision of the Customs Officer (Sections 33 and 34 read with Section 8). All imported goods unloaded in a customs area have to remain in the custody of an authorised person

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 the petitioner to assess at the rate of 8%. Further, according to the respondents, the provision of Section 12 of the Bihar Finance Act is not applicable in these cases, as the said provision relates to

Commissioner of Sales Tax, M.P. Vs. Rewa Coal Fields Ltd. and anr.

Court : Supreme Court of India

Subject : Sales Tax

Acts : Madhya Pradesh General Sales Tax Act, 1958 - Sections 2(1), 13; Central Sales Tax Act - Section 8

Reported in : (1997)7SCC155

v. State of Bihar1.2. Tata Engineering & Locomotive Co. case1 was decided under the provisions of the Bihar Finance Act, 1981. In that case, reliance was placed upon the decision of this Court in the cases of J.K. Cotton … & Wvg. Mills Co. Ltd. v. STO2 and also Indian Copper Corpn. Ltd. v. Commr. of Commercial Taxes3.3. Section 8 of the Central Sales Tax Act lays down the rate of tax chargeable on sales in course of

Bijay Metal Works, Etc. Vs. State of Bihar and ors. Etc.

Court : Patna

Subject : Sales Tax

is concerned, before a person taken up a business venture which may attract the provisions of the Bihar Finance Act, 1981 and the Bihar Sales Tax Rules 1983, it is an obligation of the trader, businessman or an industrialist … in the commercial taxes circle concerned as per the provisions of the Bihar Finance Act, 1981. Action under Section 17(5) of the Bihar Finance Act, 1981 has been initiated.That non-payment of outstanding admitted dues by the petitioner … matter of S.K.G. Consolidated Ltd. 'We already observed by our order dated 8-10-98... penal consequence will ensue....That it is also established principle of law that

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 … common questions of law arise for determination which for their answer depend on the interpretation of sections 2(f), 84 and 85 of the Bihar Re-Organization Act 2000 (Act 30 of 2000) enacted by the Parliament (hereinafter referred

iris Electronics (India) Pvt. Ltd. Vs. State of Jharkhand Through the ...

Court : Jharkhand

Subject : Sales TaxConstitution

Acts : Bihar Reorganization Act, 2000 - Sections 84 and 85

Reported in : 2005(1)BLJR581; [2005(1)JCR130(Jhr)]

In writ application WP (T) No. 31342/2001, the petitioner has prayed :-(i) For a declaration that the Bihar Finance Act, 1981 and the relevant rules framed therein and the notification issued in exercise of powers under the Act will … will continue to operate in the State of Jharkhand till any amendment is made under the provisions of Section 84 of the Bihar Reorganization Act, 2000.(ii) For a declaration that the benefit conferred to the industries by … of Jharkhand till any amendment is made under the provisions of Section 84 of the Bihar Reorganization Act, 2000.(ii) For a declaration that the benefit

Larson and Tubro Ltd. Vs. Commissioner of Commercial Tax and anr.

Court : Patna

Subject : Sales Tax

the petitioner, namely, 14-10-1985. There will be no order as to costs.B.N. Agrawal, J.23. I agree. (a) Bihar Finance Act, 1981, Section 13 (1)(b)(ii) - Word 'directly' used therein--Is not of much significance--Has been inserted only for removal of doubts … this Court, other cases cited by the learned Counsel appearing for the petitioner relate to interpretation of Section 8(3) of the Central Sales Tax Act and the rules framed thereunder wherein the word 'directly' does not find