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Indian Oil Corporation Ltd. Vs. the 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 7; Bihar Finance Act, 1981 - Sections 16(9)

or Sale Therein Act, 1993 (hereinafter referred to as 'the Act') read with Section 16(9) of the Bihar Finance Act (hereinafter referred to as the 'Finance Act') for not paying the admitted tax under the Act within time … present writ application for quashing four orders dated 6th September, 2002 (Annexures 17 series) imposing penalty under Section 7(4) of the Bihar Tax on Entry of Goods into Local Areas for Consumption, use or Sale Therein Act,

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 … date as may be fixed by such authority.' 12. Section 6 deals with charge of additional tax and Section 7 deals with exemption. Section 7 is a pivotal provision so far as present dispute is concerned. It reads

Shree Sanyeeji Ispat Pvt. Ltd. and anr. Vs. State of Assam and ors.

Court : Guwahati

Subject : Sales Tax

Acts : Assam General Sales Tax Act, 1993 - Sections 4(1), 4(5), 4A, 5, 9(4), 65A and 74(3); Assam Sales Tax Act, 1947 - Sections 7; Jammu and Kashmir General Sales Tax Act - Sections 8B; Bihar Finance Act - Sections 7 and 7(3); Evidence Act - Sections 115; Uttar Pradesh Sales Tax Act, 1948 - Sections 4; Kerala General Sales Tax Act, 1963 - Sections 10; Karnataka Sales Tax Act, 1957 - Sections 8A; Customs Act, 1962 - Sections 25; Constitution of India - Article 299; Central Excise Rules, 1944 - Rule 8

Government issued notification, on April 4, 1994, in exercise of the powers under Section 7 of the Bihar Finance Act, whereunder the old industrial units, which had started production prior to April 1, 1993 but whose investments in … to the commencement of the Act. As a matter of fact, even prior to enactment of the AGST Act, 1993, Section 7 of the Assam Sales Tax Act, 1947, had specifically empowered the Government to exempt any goods from levy

Sone Vanaspati Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

1993, declared that exemption be given--Cannot be allowed. [Sales-tax--Exemption from--Available only when notification under Section 7(3) of Bihar Finance Act, 1993 is issued].(B) Bihar Finance Act, 1981, Section 7(3) - Estoppel by conduct--Bihar Industrial Policy, 1993, Clause 10.5--Exemption from

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

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 … the case of Builders Association of India v. Union of India [1989] 73 STC 370, on March 31, 1989. While upholding the amendment, the Supreme

Sunrise Biscuits Co. Ltd. and anr. Vs. State of Assam and ors.

Court : Guwahati

Subject : Sales Tax

Government issued notification, on April 4, 1994 in exercise of the powers under Section 7 of the Bihar Finance Act, 1987 whereunder the old industrial units, which had started production prior to April 1, 1993, but whose investments

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

Harinagar Sugar Mills Ltd. and anr. Vs. the State of Bihar and ors.

Court : Patna

Subject : Other Taxes

Acts : Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 - Sections 3(1)

registered under the provisions of the Central Sales Tax Act and also under the provisions of the Bihar Finance Act. The raw material used in the sugar factory is sugarcane besides other raw materials like lime, sulphar, etc. … 3 of the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 (hereinafter referred to as 'the Act') in respect of the scheduled goods listed therein so far as the … tax any class of dealers, persons or importers, subject to the condition as provided in the said section. Section 7 provides for offences and penalties in case of contravention of any of the provisions of the Act or

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

Dharampal Satyapal Ltd. Vs. Union of India (Uoi) and ors.

Court : Guwahati

Subject : Excise

Acts : Central Excise Act - Sections 5A and 5A(1)

issued by the Government of Bihar dated 2.4,1994 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 1.4.1993 in accordance with Clause 10.4(i)(b) of the Industrial Incentive Policy, 1993 and whether the notification issued by the Government of Bihar dated 2.4,1994 in exercise of power under Section