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Friends Overseas (P) Ltd. Vs. Dy. Cit

Court : Delhi

Subject : Direct Taxation

Reported in : (2001)73TTJ(Del)367

to various years covered by the block assessment. We find that second proviso to section 7(2) of the Finance Act, 1995, specifically provides that, 'the amount of income-tax computed in accordance with the provisions of section 112 or 113

Chhotanagpur Refractories Vs. State of Bihar and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7, 7(3) and 14

Reported in : 2001(49)BLJR36

it is a registered dealer having registration No. RN (S) 149(R) granted under Section 14 of the Bihar Finance Act. The Government of Bihar came up with an. Industrial Policy known as Industrial Policy 1995. The said policy … 6. On the other hand, learned Government Advocate mainly relied upon Clause 16-4 of the Industrial Policy and Section. 7(3) of the Bihar Finance Act and submitted that for giving the benefit a notification has to be issued

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 … into force with effect from July 1, 1993. Section 74(3)(f), which was inserted with effect from May 2, 1995 in the AGST Act, 1993, laid down that the provisions of the AGST Act, 1993, shall apply in

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

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

The Tinplate Company of India Ltd. Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Civil

Acts : Code of Civil Procedure (CPC) , 1908 - Sections 152; Constitution of India - Article 226

Reported in : 2003(51)BLJR1666; [2003(3)JCR317(Jhr)]; [2006]143STC560(Jharkh)

necessary action. Thereupon the Commissioner of Commercial Taxes, Jharkhand, Ranchi issued notice under Section 46(4) of the Bihar Finance Act, 1981 to the petitioner for hearing under Section 46(4) of the Bihar Finance Act, 1981 in his Court … entirely new products namely TMBP which was used for manufacture & sale.'11. In pursuance of the Industrial Policy, 1995 the State Government made statutory notification being S.O. 478 dated 22.12.95 is exercise of its power under Section … the order dated 22.9.98/23.9.98 of JCCT (Admn.), Jamshedpur which is at page 70-A of the brief that exemption was allowed on the raw materials i.e.,

Soma Puf Metal Private Ltd. Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Commercial

Acts : Bihar Finance Act, 1981 - Sections 7(3)(6); Orissa Sales Tax Act; Sales Tax Act

Reported in : [2006(1)JCR356(Jhr)]

Bihar issued Notification No, 480 dated 22.12.1995 in exercise of power conferred under Section 7(3)(6) of the Bihar Finance Act 1981 whereby deferement of sales tax payable on sales of finished goods has been granted to the new

Tis Fab Limited Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

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

the Governor of Bihar in exercise of power conferred by Sub-section (3) of Section 7 of the Bihar Finance Act, 1981 (hereinafter referred to as 'the Act') issued a notification dated December 22, 1995 (hereinafter referred to as

Beekay Steel Ltd. Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales TaxElectricity

Acts : Constitution of India - Article 226

Reported in : 2004(1)BLJR767; [2004(1)JCR504(Jhr)]; [2005]141STC263(Jharkh)

S.O. 478 and 479, both dated 22.12.1995 in exercise of its power under Section 7(3)(b) of the Bihar Finance Act, 1981 granting exemption from payment of Sales tax on purchase of raw materials and on sale of finished

Ambay Cements Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Civil

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

Reported in : [2003(2)JCR309(Jhr)]

dated 22nd December, 1995 and S.O. No. 479 dated 22nd December, 1995 under Section 7(3)(b) of the Bihar Finance Act, 1981 (Act 5 of 1981) giving several incentives to the new industrial units which came into production between