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GlIndia Ltd. Vs. the State of Bihar

Court : Patna

Subject : Sales TaxCivil

Acts : Bihar Finance Act, 1981 - Sections 9 and 46(4)

matter.13. Accordingly, the answer to the question is decided against the assessee.14. The reference is answered, accordingly. Bihar Finance Act, 1981, Section 46(4) - Exercising of power by Commissioner--Once it comes to the knowledge of the Commissioner from any source … the records of any proceeding in which any order has been passed by any other authority appointed under Section 9, for the purpose of satisfying himself as to the legality or propriety of such order and may, after

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 … prescribed one as a consequence of the proceeding having been transferred by the Commissioner under Sub-section (5) of Section 9, the dealer may appeal in the prescribed manner to the authority next above the officer passing that order

The State of Bihar Through the Commissioner, Commercial Taxes and ors. ...

Court : Patna

Subject : Sales Tax/VAT

Acts : Bihar Finance Act, 1981 - Sections 9(5), 45, 45(1), 45(2), 46, 47 and 48; Central Sales Tax Act, 1956 - Sections 9(2); Bihar Finance Act, 1981 - Sections 17(3)

not deserve to be admitted as the petitioners have alternative and efficacious remedy under the provisions of Bihar Finance Act, 1981 in challenging the impugned order.2. The Assistant Commissioner, Commercial Taxes, Gopalganj Circle, Gopalganj passed the assessment order under … 48 provides the remedy by way of reference from the order of Tribunal passed under Section 46 of Act, 1981. Section 48 of Act, 1981 reads thus:48. Statement of case to High Court-(1) Within ninety days from the passing … in challenging the impugned order.2. The Assistant Commissioner, Commercial Taxes, Gopalganj Circle, Gopalganj passed the assessment order under Section 9(2) of the Central Sales Tax Act, 1956 (for short, 'CST Act') read with Section 17(3) of Bihar Finance

State of Bihar and anr. Vs. Lucky Paper Industries

Court : Patna

Subject : Other Taxes

Acts : Bihar Finance Act, - Sections 4, 48(2) and 48(3); Bihar Finance Act, 1981; Haryana General Sales Tax Act, 1973 - Sections (9)(1)

referred to as the Tribunal, has submitted statement of the case.Assessee is a registered dealer under the Bihar Finance Act, 1981 and during the year 1983-84 it was engaged in the manufacture and sale of paper Boards. During the … Chandramauli Kr. Prasad and Jayanandan Singh, JJ.1. In exercise of the power conferred under Section 48(3) of the Bihar Finance Act, upon receipt of an application under Clause (b) of Sub-section (2) of … Ltd. v. State of Haryana : [1991]188ITR402(SC) wherein the provisions of Section 9(1)(b) of the Haryana General Sales Tax Act, 1973 was declared ultra vires.

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 … notification dated 25th June, 2001. For the first time, by letter dated 9th January, 2004, the petitioner was informed by the Assistant Commissioner of Commercial

Shree Kishanganj Flour Mills (P) Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 9 and 46(4)

by saying that he has no power to entertain the application filed under Section 46(4) of the Bihar Finance Act, 1981. Section 46(4) of the Act reads as follows :(4)(a). The Commissioner may, on his own motion call for and … the records of any proceeding in which any order has been passed by any other authority appointed under Section 9, for the purpose of satisfying himself as to the legality or propriety of such order and may after

Tata Iron and Steel Co. Ltd. Vs. State of Jharkhand and ors.

Court : Supreme Court of India

Subject : Sales TaxCivil

Acts : Companies Act, 1956; Central Sales Tax Act, 1956; Bihar Finance Act, 1981 - Sections 2, 3, 3(1), 3(9), 7, 7(3), 12, 13, 13(1), 13(2) and 16; Bihar Reorganisation Act, 2000; Central Sales Tax (Amendment) Act, 1957 - Sections 14, 22 and 23; First Schedule of the Industries (Development and Regulation) Act, 1951; Uttar Pradesh Trade Tax Act, 1948 - Sections 4A(6); General Clauses Act - Sections 4A; Income Tax Act, 1961 - Sections 15C

Reported in : AIR2005SC2871; 2005(2)BLJR1168; 2005(99)ECC689; [2005(2)JCR235(SC)]; JT2005(3)SC582; (2005)4SCC272; [2005]140STC284(SC)

(HRM). It is registered as a dealer both under the Central Sales Tax Act, 1956 and the Bihar Finance Act, 1981 (1981 Act). It was granted an industrial licence for expansion of its existing industrial unit located at Jamshedpur … it issued two notifications bearing Nos. 478 and 479 dated 22.12.1995 granting exemption to dealers in terms of Section 7(3)(b) of the 1981 Act in respect of tax on purchase or sale of certain goods manufactured by … remanding the matter for further inquiry.'EXEMPTION CLAIMED FOR EXISTING INDUSTRIAL UNIT : 9. In the meanwhile the State of Jharkhand declared its Industrial Policy on

Shivam Coke Industries and Rani Sati Coke Manufacturing Company Vs. St ...

Court : Jharkhand

Subject : Sales Tax/VATLimitation

Reported in : [2008(2)JCR267(Jhr)]; (2008)18VST289(Jharkh)

(Admn.), Dhanbad Division, Dhanbad whereby he has initiated suo motu revision proceedings under Section 46(4) of the Bihar Finance Act, 1981 and further for a declaration that the impugned notice issued by the Joint Commissioner is bad in law … or the rules made there under, other than an order passed by the Commissioner under Sub-section (5) of Section 9 or an order against which an appeal has been provided in Section 45 may, on application be revised(a)

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 … Ors. now reported in : [2006]283ITR1(SC) held that 'some connection' enunciated in Bhagatram Rajeevkumar's case, as reported in 96 S.T.C. 654, is not only contrary to the working test, propounded in the case of Automobile Transport (Rajasthan)

indodan Industries Ltd. Vs. State of U.P. and ors.

Court : Supreme Court of India

Subject : Sales Tax/Vat

Acts : Central Sales Tax Act, 1956 - Sections 9, 9(1), 9(2) and 9(2B); Finance Act, 2000 - Sections 119, 120 and 120(2); General Sales Tax Law

Reported in : 2009(13)SCALE421; 2009(10)LC4845(SC)

(2B) of Section 9 of the Central Sales Tax Act, 1956, inserted on 12th May, 2000 by the Finance Act of 2000 is retrospective? and(2) Whether Section 120 of the Finance Act, 2000 which was a validating Act … In the lead matter of Shivalik Cellulose Limited, we are concerned with the Assessment Years 1979-80, 1980-81 and 1981-82. On facts, there is no dispute that in each of these years, the taxes with penalty have been