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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 … 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 … that there was no scope of such adjustment.6. Reference was made to various provisions of the Act i.e. Section 3(1) of the Entry Tax Act and the exemption notification No. SO 37 dated 25th February, 1993 issued by

Finite Infratech Ltd Vs Ifci and ors

Court : Delhi

Subject : Industrial Finance Corporation

Acts : Industrial Finance Corporation (Transfer of Undertaking and Repeal) Act, 1993 - Sections 2(1)(m), 3(1) ; Companies Act, 1956 - sections (2), 4a, 4A(2)

as IFCI Limited). The repeal was brought about by the Industrial Finance Corporation (Transfer of Undertaking and Repeal) Act, 1993. But, did the repeal also, simultaneously, establish or constitute IFCI Limited as a new form, a new life … virtue of the Industrial Finance Corporation (Transfer of Undertaking and Repeal) Act, 1993. The Corporation was established under Section 3(1) of the Industrial Finance Corporation Act, 1948. Subsequent to the repeal of the Industrial Finance Corporation Act, 1948,

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 … Ordinance No. 1 of 2001 on July 10, 2001, followed by a notification issued by the Government under Section 3(1) of the Act specifying the rates, conditions and restrictions subject to which tax shall be charged under the

R.T.O. Vs. Bhaskar Salian

Court : Kerala

Subject : Motor Vehicles

Acts : Kerala Motor Vehicles Taxation Act, 1976 - Sections 3; Constitution of India - Article 301; Finance Act, 1993; Finance Act, 1995; Motor Vehicles Act, 1988 - Sections 88(3); ;Kerala Motor Vehicles Rules, 1989 - Rule 267(2); Rajasthan Motor Vehicles Taxation Act

Reported in : II(2006)ACC746; 2006(2)KLT194

twelve passengers, the rate of tax to be paid quarterly is Rs. 2,000/-. Provisions were made in the Finance Act 1993 with effect from 1.4.1993 to levy tax on standing passengers in stage carriages irrespective of ordinary/fast passenger/express service … of List II of the VII Schedule of the Constitution of India and impose tax on motor vehicles. Section 3 of the Act dealing with levy of tax reads as follows:3. Levy of tax.-(1) Subject to the provisions

State of Bihar and ors. Vs. M/S. Suprabhat Steel Limited and ors.

Court : Supreme Court of India

Subject : Sales Tax

Acts : Bihar Finance Act - Sections 7

Reported in : AIR1999SC303; 1999(1)BLJR14; JT1998(8)SC2; 1998(6)SCALE168; (1999)1SCC31; [1998]Supp2SCR699; [1999]112STC258(SC)

Government of Bihar dated 2nd of April, 1994 in exercise of power Under Section 7 of the Bihar Finance Act to the extent it indicates 'who has not availed of any facility or benefit under any Industrial Promotion … for a period of seven years from 1.4.93 in accordance with Clause 10.4(i)(b) of the Industrial Incentive Policy, 1993 (hereinafter referred to as 'the Industrial Policy') and whether the notification issued by the Government of Bihar dated … applicable to those industrial units which came into production from 1.4.93 to 31.3.98 as provided in Clause l(a) and to those entrepreneurs who have invested

Larsen and Toubro Ltd. and ors. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Constitution of India - Articles 286 and 366(29A); Bihar Finance Act, 1981 - Sections 2, 25A, 25A(2) and 25A(7); Bihar Taxation Laws (Amendment and Validation) Act, 1993; Central Sales Tax Act, Sections 3, 4, 5, 14 and 15

submitted that Section 25-A of the Bihar Finance Act is not the charging provision, which is contained in Section 3 of the Act. The provisions as contained in Section 25-A being in the nature of ancillary or machinery … Sachchida Nand Jha, J. 1. The vires of Section 25-A of the Bihar Finance Act, 1981 and the related rules and notification regarding deduction of sales tax at source from the contractors' bills … soon hereinafter.16. In 1993 Section 25-A was amended yet again by the Bihar Taxation Laws (Amendment and Validation) Act, 1993 giving it retrospective effect as if deemed to have been always so substituted. Since the validity of the

iris Electronics India Pvt. Ltd. and ors. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7(3), 11, 11(1) and 11(3)

the industries who have secured/obtained sales tax exemption certificate/order in their favour under Section 7(3)(b) of the Bihar Finance Act, 1981.2. The petitioner No. 1, M/s. Iris Electronics India, a private limited company incorporated under the Companies Act, … in Bihar.5. The State Government to achieve its policy and goal announced the Industrial Policy in the year 1993 which was made applicable to the industries commencing their production with effect from April 1, 1993 to March

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)

brought any scheduled goods into a local area for consumption, use or sale therein. 6. Charging Section is Section 3 of the Bihar Entry Tax Act, 1993, as quoted hereunder:3. Charge of Tax. (1) There shall be levied … 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

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)]

or causes to be brought any scheduled goods into a local area for consumption, use or sale therein.5. Section 3 of the. Entry Tax Act, 1993 is the charging section, which is the relevant one and reads as … 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',

Commissioner of Income-tax Vs. Nagesh Devidas Kulkarni

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24), 10, 10(10C), 15, 16, 17, 17(1), 17(3), 57, 80CCC, 88, 89, 89(1), 143(1), 143(3), 147, 148 and 260A; University Grants Commission Act, 1956 - Sections 3; Institutes of Technology Act, 1961 - Sections 3; Finance Act, 2002; Finance Act, 1993; Income Tax Rules, 1962 - Rule 21A, 21AA and 21B

Reported in : (2007)210CTR(Bom)471; [2007]291ITR407(Bom)

16 to 16.3 of this circular while explaining the scope and effects of the amendment introduced by the Finance Act 1993, in Section 10(10C) it has been stated as under (page 113):Extending the tax exemption on payments under voluntary