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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 … 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 that after the unit has fallen

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 … which for their answer depend on the interpretation of sections 2(f), 84 and 85 of the Bihar Re-Organization Act 2000 (Act 30 of 2000) enacted by the Parliament (hereinafter referred to as the 'said Act') which on and

Tata Iron and Steel Co. Ltd. Vs. State of Jharkhand and ors.

Court : Supreme Court of India

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7, 7(3) and 46(4); Bihar Re-organisation Act, 2000; Bihar Central Sales Tax Rules, 1956; Central Sales Tax Act - Sections 14; Constitution of India - Articles 226 and 227

Reported in : 2004(3)BLJR1804; [2004(4)JCR189(SC)]; JT2004(7)SC138; 2004(7)SCALE146; (2004)7SCC242; [2004]137STC93(SC)

category 'B' districts. In pursuance of the said policy, necessary exemption notifications under section 7 of the Bihar Finance Act, were also issued.3. The appellant having noticed the incentives offered by the State Government, by letter dated 30.4.1997 … of the Department of Industries, Bihar and certified as such by them.8. On 15.11.2000 under the Bihar Re-organisation Act, 2000, a part of Bihar which included Jamshedpur, became a new State named as Jharkhand State. On 15.12.2000 by

Nava Bharat Ferro Alloys Ltd. Vs. Union of India (Uoi)

Court : Andhra Pradesh

Subject : Service Tax

Acts : Finance Act, 2000 - Sections 65(7), 65(18A), 65(18B), 65(48), 116 and 117; Finance Act, 1997; Finance Act, 1994 - Sections 65, 66 68, 70, 71A and 94; Finance Act, 2003 - Sections 68, 68(1), 69, 70, 71 and 71A; Assam Taxation (On Goods Carried by Road or on Inland Waterways) Act; Central Tea Act - Sections 3(1) and 3(2); Motor Vehicles Act, 1939 - Sections 43, 43(1), 43(1A) and 44; Rajasthan Passengers and Goods Taxation Act, 1959 - Sections 3 and 4; Karnataka Entertainments Tax Act, 1958 - Sections 2; Expenditure Tax Act, 1987; British North America Act, 1867 - Sections 91 and 92; Finance Act, 1998 - Sections 65, 65(16), 65(17), 65(41) and 66(3); Motor Vehicles Act, 1988 - Sections 2; Finance Act, 1997 - Sections 84; Service Tax Rules, 1994 - Rule 2 and 2(1); Service Tax (Amendm

Reported in : (2005)186CTR(AP)451; 2005(185)ELT236(AP); 2006[3]STR565

of service tax by users of clearing and forwarding agents service and users of goods transport service. By Finance Act, 2000, the Parliament amended the provisions for the limited period of 16.7.1997 to 16.10.1998 to enable collection of tax … self assessment of the service tax and the provisions of Section 71 shall apply accordingly.In Finance Act of 2000, Section 117 lays down:117. Validation of certain action taken under Service Tax Rules. - Notwithstanding anything contained in any

Tata Iron and Steel Co. Ltd. Vs. State of Jharkhand and ors.

Court : Supreme Court of India

Subject : Sales TaxCivil

Acts : Companies Act, 1956; Central Sales Tax Act, 1956; Bihar Finance Act, 1981 - Sections 2, 3, 3(1), 3(9), 7, 7(3), 12, 13, 13(1), 13(2) and 16; Bihar Reorganisation Act, 2000; Central Sales Tax (Amendment) Act, 1957 - Sections 14, 22 and 23; First Schedule of the Industries (Development and Regulation) Act, 1951; Uttar Pradesh Trade Tax Act, 1948 - Sections 4A(6); General Clauses Act - Sections 4A; Income Tax Act, 1961 - Sections 15C

Reported in : AIR2005SC2871; 2005(2)BLJR1168; 2005(99)ECC689; [2005(2)JCR235(SC)]; JT2005(3)SC582; (2005)4SCC272; [2005]140STC284(SC)

(HRM). It is registered as a dealer both under the Central Sales Tax Act, 1956 and the Bihar Finance Act, 1981 (1981 Act). It was granted an industrial licence for expansion of its existing industrial unit located at … of Bihar acknowledged that the Appellant was 'going to diversity its plant'. In terms of the Bihar Reorganisation Act, 2000, the State of Jharkhand was created with effect from. 15.11.2000, as a result whereof, inter alia, the 1981 … it issued two notifications bearing Nos. 478 and 479 dated 22.12.1995 granting exemption to dealers in terms of Section 7(3)(b) of the 1981 Act in respect of tax on purchase or sale of certain goods manufactured by new/expanded/diversified/modernized

English Indian Clays Ltd. Vs. Union of India (Uoi) and ors.

Court : Kerala

Subject : Sales Tax/VAT

Acts : Kerala General Sales Tax Act, 1963 - Sections 23(3); Central Sales Tax Act, 1956 - Sections 9(1), 9(2), 9(2A) and 9(2B); Union Finance Act, 2000; Revenue Recovery Act - Sections 7 and 34; Haryana General Sales Tax Act, 1973 - Sections 48; Central Sales Tax (Amendment) Act - Sections 9 and 9(2); Constitution of India - Articles 14, 19(1), 20, 258(1), 258(2) and 265

Reported in : (2008)11VST709(Ker)

that Section 9(2), 9(2A) and 9(2B) of the CST Act and the validation clause enacted by the Union Finance Act, 2000 as unconstitutional and invalid. There is a further prayer for a declaration that the validation clause introduced by … 1989-90, 1990-91 and 1992-93 and 1993-94 and that the Tahsildar, Revenue Recovery, Trivandrum, issued demand notices under Sections 7 and 34 of the Revenue Recovery Act to the petitioner. The Third respondent has stated that the recovery

Suma Devi Vs. State of Kerala

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963 - Sections 5, 5(1) and 7(1); ;Kerala Finance Act, 2001 - Sections 1, 1(2) and 6; ;Kerala Finance Act, 2000 - Sections 7(1); ;Kerala Provisional Collection of Revenue Act, 1985; ;Constitution of India - Articles 14, 19(1) and 265

Reported in : 2005(2)KLT870; [2005]142STC170(Ker)

mentioned above continued to be in operation till an amendment was introduced. Rates were increased by the Kerala Finance Act, 2000 with effect from 1.4.2000. Amendment brought to Section 7(1)(b) as per Act 20 of 2000 is as follows:7.

Shree Jagannath Packers and ors. Vs. State of Orissa and ors.

Court : Orissa

Subject : CivilSales Tax

Acts : Orissa Sales Tax Act, 1947 - Sections 6, 7 and 12; Central Sales Tax Act, 1956 - Sections 8(5) and 13(3); State Financial Corporation Act, 1951 - Sections 29; Orissa General Clauses Act, 1937 - Sections 22; Punjab General Clauses Act, 1898 - Sections 19; Bihar Finance Act - Sections 7; Customs Act, 1962 - Sections 25 and 25(1); Electricity Supply Act - Sections 49; Rajasthan Sales Tax Act, 1954 - Sections 4(2); East Punjab Public Safety Act - Sections 20 and 36(1); General Clauses Act, 1897 - Sections 21; Central Sales Tax (Deferment of Payment of Taxes) Orissa Rules, 1990; Constitution of India - Articles 14, 154(1), 154(2), 161, 162 and 166(3)

Reported in : [2005]141STC26(Orissa)

that a notification issued by the State Government in exercise of powers under Section 7 of the Bihar Finance Act to the extent it is repugnant to the Industrial Policy Resolution of the Government of Bihar is bad. … the aforesaid benefits of exemption from sales tax for a period of seven years up to September 11, 2000. The petitioner enjoyed the said benefits of sales tax exemption from September 11, 1993 but on July 30,

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 … petitioner for modification/ clarification of the order dated 10.5.2002 passed by this Court in CWJC No. 2857 of 2000 (R) and the petitioner by the said modification/clarification desires the addition of the word 'and other Cold Rolled … 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.,

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 … erstwhile State of Bihar, but with effect from 15th November, 2000 byvirtue of Section 3 of Bihar Re-organization Act, 2000, the State of Jharkhand came into existence. The coming into existence of the State of Jharkhand with effect