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The Tata Iron and Steel Company Ltd. Vs. the State of Jharkhand and or ...

Court : Jharkhand

Subject : Direct TaxationCompany

Acts : Entry Tax Act, 1993 - Sections 2 and 3(1); Bihar Taxes on Entry of Goods into Local Areas for Consumption, Use or Sale thereof Act, 1993 - Sections 3, 3(1) and 6; Bihar Taxes on Entry of Goods into Local Areas for Consumption, Use or Sale thereof Ordinance, 1993; Bihar Finance Act, 1981 - Sections 12(1); Customs Act - Sections 47; Kerala Tax on Entry of Goods into Local Areas Act, 1994; Constitution of India - Articles 213, 255 286, 301, 302, 303, 303(1), 303(2), 304; Jharkhand Tax on Entry of Goods into Local Areas for Consumption, Use or Sale thereof (Amendment) Ordinance, 2001

Reported in : [2006(4)JCR37(Jhr)]

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 from any place outside the State … and style of 'Bihar Taxes on Entry of Goods into Local Areas for Consumption, Use or Sale thereof Act, 1993' (Bihar Act 16 of 1993).4. Section 2(c) of the Entry Tax Act, 1993 while defines 'entry of goods',

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 … paid under the Bihar Tax on Entry of Goods into Local Areas for Consumption, use or Sale Therein Act, 1993 (hereinafter referred to as the 'Entry Tax Act'). The High Court upheld validity of the notice and action

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 … declaration that the 'Bihar Taxes on Entry of Goods into Local Areas for Consumption, Use or Sale thereof Act, 1993' (Bihar Act 16 of 1993-hereinafter to be referred as 'Bihar Entry Tax Act, 1993') ultra vires Articles 301

Jyoti Forge and Fabrication and anr. Vs. State of Assam and ors.

Court : Guwahati

Subject : Sales Tax

Acts : Assam General Sales Tax Act, 1993 - Sections 12, 30, 37, 37(1), 37(2) and 37(4); ; Assam Finance (Sales Tax) Act, 1956 - Section 12(1); ; Income-tax Act - Section 132(1); ; Assam General Sales Tax Rules, 1993 - Rule 36(1)

Reported in : (2010)31VST76(Gauhati)

Matched in: Advocate G.K. Joshi and; R.K. Joshi, Advs. R. Dubey, Standing Counsel, Finance Department

Hindustan Lever Ltd. and anr. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Constitution of India; Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 - Sections 2 and 3; Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein (Amendment) Act, 2001; Bihar Finance Act, 1981 - Sections 12(1); Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Rules, 1993 - Rule 7

Act, 1993 (hereinafter referred to as 'the Act'), read with the provisions of Section 17(2) of the Bihar Finance Act, 1981.2. The period for which the liability has been determined under the Act is October 15, 1998 to … goods [2(c) of the Act] that in case of scheduled goods, which are liable to tax under Section 12(A) of the. Bihar Finance Act, entry of goods shall mean entry of goods into local area in Bihar

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

the Credit Rules read with Section 11-AC of the Finance Act,1994 was also imposed by the said order. 12. As regards the stay application, by an order dated 1.5.2007 passed in Application no.ST/S/587/2007 in Appeal no.ST/49/2007-Mumbai, the … amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the

Classic Automobiles Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 - Sections 2, 3, 4 and 27(1); Bihar Tax on Entry of Goods into Local Areas Rules, 1993 Rule 4; Bihar Finance Act, 1981 - Sections 25 and 27; Taxation Acts

1997-98 respectively, two identical orders dated March 25, 1998 have been issued under Section 27 of the Bihar Finance Act, 1981 (hereinafter referred to as 'the Finance Act') by the Assistant Commissioner of Commercial Taxes, Dhanbad, attaching the … known as the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 (hereinafter referred to as 'the Entry Tax Act') providing for levy and collection of tax on entry of … in response to which D.C.M. Daewoo Motors Ltd., vide letter dated March 12, 1998, informed the Assistant Commissioner about the agreement dated May 29, 1996

Amba Carbonisation Pvt. Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax/VAT

the notification dated 22nd December, 1995 issued in exercise of the power under Section 7(3) of the Bihar Finance Act, 1981 (for short, Act, 1981). That the coal/coke is a notified commodity under the provisions of Act, 1981 … to 31-8-2010.2. The Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 (for short, 'the Entry Tax Act') came into force in the year, 1993, Section 3 of the Entry … arise. Liability arises in terms of Section 3 and tax becomes payable at the rate as provided in Section 12. Section 11 deals with the point of levy and rate and concessional rate.18. The word 'liable' in The

A.P. Federation of Chit Funds Vs. Union of India (Uoi)

Court : Andhra Pradesh

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65(12) and 65(105); Andhra Pradesh Chit Funds Act, 1971 - Sections 2 and 6; Finance (Amendment) Act, 2007 - Sections 65; Chit Funds (Amendment) Act, 1982; Reserve Bank of India Act, 1934 - Sections 41(1) and 45I; Constitution of India - Articles 14, 19(1), 226 and 265; Andhra Pradesh Chit Funds Rules

Reported in : 2009[13]STR350

14, 19(1)(g) and 265 of the Constitution of India and Section 65(12) read with Section 65(105)(zm) of the Finance Act, 1994 and to set aside the same. The case of the petitioners is that they are doing business … consideration before the Apex Court in Shriram Chits & Investment (P) Ltd. v. Union of India : AIR 1993 SC 2063, wherein, it has been held as under:The provision in Section 6 relating to entering into Chit

Mechfield Industries Vs. Commissioner of Taxes and ors.

Court : Guwahati

Subject : Sales Tax

Acts : Assam Sales Tax Act, 1947; Assam Finance (Sales Tax) Act, 1956 - Sections 9(3), 11 and 12; Assam General Sales Tax Act, 1993 - Sections 10, 36, 40 and 41; Assam Sales Tax Rules, 1947 - Rules 3(1), 36, 61 and 62; Constitution of India - Article 226

case, the assessment was made Under Section 9(3) of the Assam Finance (Sales Tax) Act, 1956 and Under Section 12 of the said Act which has been repealed on July 1, 1993. The rectification of the orders could … 1, 1997To M/s. Mechfield Industries, Paltanbazar, Guwahati. Sub: Notice Under Section 36 of the Assam General Sales Tax Act, 1993 for the periods ending September 30, 1981, March 31, 1982, September 30, 1982, March 31, 1983 and September