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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

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 … 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

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 … Governor of Bihar In the successor State of Jharkhand upon division of the State under the Bihar Reorganisation Act, 2000 and entitlement of respondent No. 1 to the benefits of sales tax exemption on purchase of raw materials … vide notification No. 117 dated 15.12.2000 issued in terms of Article 283(2) of the Constitution of India and Section 85 of the Bihar Reorganisation Act, the Acts (specified in the notification) in vogue in the erstwhile State of

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 … State of Jharkhand till such times as it is modified, repealed or altered in the manner prescribed by Section 85 of the Bihar Reorganization Act, 2000.19. It is, thus, established that there has been a valid promise for

M.G. Electronics Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

of the provisions relating to time bar in Central Excise Act (Section 11A) with retrospective effect in the Finance Act, 2000 which received the ascent of the President on 12.5.2000. This application for rectification of mistake was rejected by … removed from the factory as "Parts suitable for use solely or principally with the apparatus of Heading No. 85.25 to 85.29 namely Deflection components for T.V. sets parts namely (i) EHT Transformers (ii) Deflection Yoke (iii) Linearity

Commissioner of Central Excise, Delhi-i Vs. Joint Secretary(Revisionar ...

Court : Delhi

Subject : Excise

157 of the Finance Act, 2003 (32 of 2003); xxxxxxxxxxxx (xi) the additional duty of excise leviable under section 85 of Finance Act, 2005 (18 of 2005 ) paid on- (i) any input or capital goods received in … 1957, Additional Duties of Excise (Textiles and Textiles Articles) Act, 1978 and special excise duty collected under the Finance Act. CVD was not specifically stipulated and treated as the duty paid under the notification No. 41/2001. It is … the impugned order has referred to Circular No. 83/2000 dated 16th October, 2000 issued by the Central Board of Excise and Customs. In the said

Aditya Cement Staff Club Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 17; Income Tax Rules, 1962 - Ruel 3; Finance Act, 2001 - Sections 17(2)

Reported in : RLW2004(1)Raj396; 2003(4)WLC663

him free of costs or at concessional rate for the purposes of this sub-clause. (iii) Omitted by the Finance Act, 2000 w.e.f. 1.4.2001. (iv) any sum paid by the employer in respect of any obligation which, but for such … (Annexure/1) be quashed as violative of Articles 14, 300A, 301 and 304 of the Constitution of India; (ii) Section 17(2)(vi)* as Parliament has deleged without authority of law and without any guideline, to select the items of

income Tax Officer Vs. Pooja Paper Mart

Court : Income Tax Appellate Tribunal ITAT Nagpur

Subject : Direct Taxation

Reported in : (2005)98TTJ(Nag.)189

made to Section 143(1), he submitted that Section 143(1) of the IT Act has been amended by the Finance Act, 1999 w.e.f. 1st June, 1999 and the proviso 1 of the amended section makes it clear that if … 143(1)(a) on 21st Dec., ?000. A notice under Section 148 was served on the assessee on 9th March, 2000. On 9th Aug., 2000, the assessee had also received one letter alongwith it a valuation report of the … ITO and Ors. and Elegant Chemicals Enterprises (P) Ltd. v. Asstt.CIT (2004) 85 TTJ (Hyd) 441 and submitted that the intimation cannot be equated with

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 said provisions are repudiated, amended, modified or changed by a competent Legislature or other competent authority. 16. Section 85 of the Act empowers both the State to adapt and modify laws which were in force prior to

Commissioner of Central Excise Vs. Suchitra Components

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (2005)(100)ECC59

the period prior to 9.7.90.5. We have considered the submissions of both the sides. Section 110 of the Finance Act, 2000 provides that any notice issued under Section 11A of the Central Excise Act demanding duty on account of … M/s. Suchitra Components manufactured "Fly Back Transformers' which were classified by them in their classification list under Heading 85.29 of the Schedule to the Central Excise Tariff Act which was approved by the Assistant Commissioner on 30.4.1990;

Larsen and Toubro Limited Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : ConstitutionCivil

Acts : Code of Civil Procedure (CPC) , 1908 - Sections 11; Bihar Finance Act, 1981 - Sections 25A; Constitution of India - Article 366(29A); Finance Act, 1987; Jharkhand Finance Act, 2001 - Sections 25A(1)

Reported in : [2004(3)JCR455(Jhr)]; [2005]140STC134(Jharkh)

and the State of Bihar was divided into re-constituted State of Bihar and the State of Jharkhand. Under Section 85 of the Reorganisation Act, the State of Jharkhand had power to adapt the Bihar Finance Act and the … P.K. Balasubramanyan, C.J.1. Section 25-A of the Bihar Finance Act, 1981 has been the subject matter of controversy. The section provides for advance recovery of tax payable under … Bihar without success.2. The decision of the Patna High Court was rendered on 19.7.1999. On 15.11.2000, the Bihar-Reorganisation Act, 2000 came into force and the State of Bihar was divided into re-constituted State of Bihar and the State