Advanced Search Results

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 … so located within the State of Bihar, the notification could have no application to it.19. So far as Section 84 of the Act is concerned, he submitted that it could not be doubted that it was intended to

iris Electronics (India) Pvt. Ltd. Vs. State of Jharkhand Through the ...

Court : Jharkhand

Subject : Sales TaxConstitution

Acts : Bihar Reorganization Act, 2000 - Sections 84 and 85

Reported in : 2005(1)BLJR581; [2005(1)JCR130(Jhr)]

In writ application WP (T) No. 31342/2001, the petitioner has prayed :-(i) For a declaration that the Bihar Finance Act, 1981 and the relevant rules framed therein and the notification issued in exercise of powers under the Act … benefit conferred to the industries by virtue of the Industrial Policy Resolution, 1995 and the notification issued pursuant to the Industrial Policy Resolution to carry … will continue to operate in the State of Jharkhand till any amendment is made under the provisions of Section 84 of the Bihar Reorganization Act, 2000.(ii) For a declaration that the benefit conferred to the industries by virtue

Tata Steel Ltd. and ors. Vs. the State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7, 7(2), 7(3), 22, 46 and 46(4); Central Sales Tax Act, 1956 - Sections 8(5); Jharkhand Value Added Tax Act, 2005 - Sections 15, 16, 17, 18, 95, 95(3) and 96(3); Bihar Sales Tax Act, 1981; Bihar Reorganization Act, 2000 - Sections 84 and 85; Orissa Sales Tax Act - Sections 6; State General Sales Tax Act; General Clauses Act - Sections 21; Central Sales Tax (Bihar) Rules, 1956; Constitution of India - Articles 14, 19(1), 299, 301 and 304

Reported in : 2007(2)BLJR1153; [2007(2)JCR180(Jhr)]; (2007)7VST109(Jharkh)

challenge is made to Notification No. S.O.201 dated 30th March, 2006, issued under Section 7(3)(b) of' the Bihar Finance Act, 1981, whereby and whereunder, Notification Nos. S.O.478 dated 22nd December, 1995, S.O.57 dated 2nd March, 2000, S.O.479 dated … held entitlement of such industries for the benefit of such incentives in view of the provisions of Sections 84 and 85 of the Bihar Re-organization Act, 2000. Hon'ble Supreme Court also upheld the decision of the Patna

Ericsson Telephone Corporation Vs. Commissioner of Income-tax

Court : Authority for Advance Rulings

Subject : Direct Taxation

Reported in : (1997)224ITR203AAR

India AB Vs.Income Tax Act, 1961 - Sections 9(1), 28 to 44C, 44D, 115A, 195(2), 245R and 245R(2); Finance Act, 1995; Agreement for Advance Avoidance of Double Taxation Between India and Sweden - Articles 7, 7(3) and 13 1. … Appellants: Ericsson Telephone Corporation India AB Vs.Income Tax Act, 1961 - Sections 9(1), 28 to 44C, 44D, 115A, 195(2), 245R and 245R(2); Finance Act, 1995; Agreement for Advance Avoidance of

Bda Ltd. Vs. Income-tax Officer (Tds)

Court : Mumbai

Subject : Direct Taxation

Acts : Companies Act, 1956; Income Tax Act, 1961 - Sections 133A, 194C, 201(1), 201(1A), 252(2) and 252(3); Finance Act, 1972; Finance Act, 1995; Punjab General Sales Tax Act; Tamil Nadu General Sales Tax Act; Income Tax Appellate Tribunal Rules - Rule 29

Reported in : (2006)201CTR(Bom)413; [2006]281ITR99(Bom)

was clarified that, the said section will not apply to transport contracts. Explanation III was inserted by the Finance Act, 1995, and with effect from July 1, 1995, so as to include in the expression 'work' carrying of goods, … the Finance Act, 1972, and with effect from April 1, 1972. Circular dated May 29, 1972 (see [1972] 84 ITR 99), was issaecr, inter alia, stating that the provisions of Section 194C would apply only in relation

Commissioner, Commercial Taxes and anr. Vs. Swarn Rekha Cokes and Coal ...

Court : Patna

Subject : Sales Tax

Acts : Bihar Reorganisation Act, 2000 - Sections 2, 84 and 85; Bihar Finance Act, 1981 - Sections 7, 7(3), 13(1), 22 and 23; Central Sales Tax Act, 1956 - Sections 3, 4 and 5

Act, the Acts (specified in the notification) in vogue in the erstwhile State of Bihar, including the Bihar Finance Act, 1981, rules framed thereunder and the statutory forms, circulars and notifications etc. issued thereunder have been adopted, with … the respondent is that acting pursuant to the Bihar Industrial Policy of 1995 it set up an industrial unit in 1997 for manufacturing special smokeless … Sales Tax Act.6. Shri Ram Balak Mahto, learned counsel for the writ petitioner-respondent, submitted that in terms of Section 84 of the Bihar Reorganisation Act, notwithstanding the territorial change brought about by the Act resulting in creation of

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2007)288ITR226(Hyd.)

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 … on the decision of the Bangalore Bench of the Tribunal in the case of Sathya Bhushan v. DCIT 84 TTJ (Bang) 165, wherein the Bench took into consideration the speech of the Hon'ble Finance Minister on the

The Associated Cement Companies Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7(3) and 26(2); Bihar Re-organisation Act, 2000 - Sections 84

exempted by exemption certificate dated 20-12-1995 granted in favour of it under Section 7 (3)(b) of the Bihar Finance Act in terms of the Industrial Policy of the State for a period from 1-4-1998 to 31 -3-2007 and … entire erstwhile State of Bihar including the area which has now fallen into the State of Jharkhand under Section 84 of the Bihar Re-organisation Act, 2000 (hereinafter referred to as the Act) and the authorities have wrongly held

Larsen and Toubro Ltd. Vs. State of M.P. and ors.

Court : Madhya Pradesh

Subject : Other Taxes

Acts : Constitution of India - Articles 3, 19(1), 265, 277, 278, 286 and 372; Madhya Pradesh Commercial Tax Act, 1994 - Sections 4 and 9; Madhya Pradesh Commercial Tax (Amendment) Act, 1995; Madhya Pradesh Reorganisation Act, 2000 - Sections 2, 3, 75, 76,77, 78,79, 80, 81, 83, 85, 113, 119 and 120; Madhya Pradesh Deferment of Tax Rules, 1986; Madhya Pradesh General Sales Tax Act, 1958 - Sections 12 and 22D; Central Sales Tax Act, 1956 - Sections 8(5) and 13; State Re-organisation Act, 1956 - Sections 15; Punjab New Capital (Periphery) Act, 1952; Hyderabad General Sales Tax Act, 1950; Madras General Sales Tax Act, 1939; Punjab Reorganisation Act, 1966 - Sections 89; Adaptation of Laws Order, 2002; Chhattisgarh Vanijyik Kar Adhiniyam

Reported in : [2004]137STC269(MP)

to any such benefit has to be considered with reference to the statutory orders made under the Bihar Finance Act because notwithstanding the terms of the policy, unless corresponding provisions are made by issuing notifications/orders under the Bihar … its own, the Industrial Policy of the erstwhile State of Bihar of 1995 came to an end and therefore, any tax benefit available to units … Jharkhand. In fact, there is no necessity of its being 'adopted', as observed by the learned Judge. Under Section 84--unless repudiated or otherwise modified or superseded by a legislative mandate, they continue to be applicable and binding in

Bhagwati Coke Industries Pvt. Ltd. Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Reorganization Act, 2000 - Sections 2 and 3; Bihar Finance Act, 1981 - Sections 7(3), 84 and 86

Reported in : [2003(2)JCR293(Jhr)]

478 issued by the Government of Bihar on 22nd December, 1995 in terms of Section 7(3)(b) of Bihar Finance Act, 1981.2. The petitioners, except petitioner No. 5, have their business activities in the State of Bihar, where they … of Section 2(f) of the Act or even otherwise. We are saying so, because on the touch-stone of Section 84 read with Section 86 of the Act, without the issuance of the requisite statutory Notification (under the provisions