Court : Jharkhand
Reported in : [2008(2)JCR174(Jhr)]
..... the person to whom such transfer, delivery or supply is made;18. in the light of 46th amendment the definition of sale within the meaning of section 2 (t) of bihar finance act, was amended.19. now, let us examine the decisions cited by the parties.the first decision cited on behalf of the petitioner is the case of ..... the definition of business of selling goods and the petitioner cannot be said to be a 'dealer' as defined under section 2 (e) of the bihar finance act, 1981. he further submitted that under section 2 (e) of the bihar finance act a 'dealer' must be a person who carries on business of buying, selling or supplying goods for consideration, whereas ..... which was charged against the head 'pharmacy' relates to sale of medicine. since the said amount was charged for sale of medicines and, therefore, under section 3 of the bihar finance act the same is exigible, because of the fact that no detail regarding sale and purchase of medicines were supplied to the team and, therefore, under the .....
Tag this Judgment!Court : Jharkhand
Reported in : [2008(1)JCR353(Jhr)]
..... not be recovered from them under provisions of section 73 of finance act, 1994 for contravention of section 67 & 68 of the finance act, 1994.2. a penalty should not be imposed and recovered from them under section 78 of the finance act, 1994;3. interest should not be recovered from them under section 75 of the finance act, 1994.4. a separate penalty should not ..... 17,81,737/-, totaling rs. 1.2,81,67,825/- by suppressing the correct taxable value and thereby violated the provisions of section 67 and 68 of the chapter-v of the finance-act, 1994 read with rule 6 of the service tax rule, 1994.4. it is alleged that the petitioner did not pay their service ..... be imposed and recovered from them under section 77 of the finance act, 1994.6. it is submitted on behalf of the petitioner .....
Tag this Judgment!Court : Jharkhand
Reported in : [2003(3)JCR110(Jhr)]; [2004]138STC319(Jharkh)
..... the petitioner entered into works contract with m/s. tata iron and steel company limited (tisco). the tate iron and steel company limited, as enjoined by section 25a of the bihar finance act, deducted tax at source and deposited the same with the sales tax department.sub-sequently, in the decision in the builders association of india v. state of ..... deducted and deposited and an amount higher than that claimed had been refunded.5. learned counsel for the petitioner, on the other hand, submitted that section 43 of the bihar finance act was very clear in its term and the assessee could not be deprived of the interest due to it on the alleged ground of delay in verifying ..... . this would go a long way in avoiding delay in refunding the amount due to an assessee and prevent the running of interest in terms of section 43 of the bihar finance act, thereby leading to a saving for the government. similarly, a dealer entitled to refund will also be entitled to get the refund within the period fixed .....
Tag this Judgment!Court : Jharkhand
Reported in : [2004(3)JCR455(Jhr)]; [2005]140STC134(Jharkh)
..... -a of list i. at the risk of repetition, we may quote the operative portion of the judgment here :'45. to conclude, the provisions of section 25-a of the bihar finance act to the extent they relate to transfer of property in goods taking place in course of inter-state trade or commerce or a sale outside the state or ..... the moment.3. what the state of jharkhand did was to merely introduce the third proviso to section 25-a of the finance act by amending the jharkhand finance act, 2001. we may now read the section in so far as it relates to section 25-a(1) of the act, after the addition of the third proviso :'25-a. advance recovery of tax--(1) notwithstanding anything ..... the matters in controversy. for the moment it needs only to be noticed that the challenge was upheld to the extent of the division bench holding that section 25-a of the bihar finance act, to the extent it related to transfer of properties in goods taking place in the course of inter-state trade or commerce or a sale outside the .....
Tag this Judgment!Court : Jharkhand
Reported in : [2004(2)JCR385(Jhr)]; [2006]144STC547(Jharkh)
..... of andhra pradesh. thus, the petitioner denies any liability under any of its contracts with the tisco under the jharkhand finance act. 2. the petitioner received a notice under section 33(1) of the bihar finance act stating that on verification it was found that the petitioner company was not submitting its return in relation to its works ..... at jamshedpur and as such the petitioner was exigible to sales tax under the bihar finance act and directed that proceedings under section 17(5) of the act be started and this was followed by a notice under section 17(5) of the act. it was at that stage that the petitioner filed the present writ petition challenging the ..... petitioner has no liability for tax in the state of bihar under the bihar finance act (now jharkhand finance act), pursuant to these contracts, since in terms of the contracts, the sales are inter-state sales coming under section 3 of the central sales tax act on which central sales tax is payable and is being paid by the petitioner .....
Tag this Judgment!Court : Jharkhand
Reported in : [2006(3)JCR518(Jhr)]
..... support of its claim and also could not produce form-ix, which is a precondition for availing concessional or special rate of tax under section 13 of the bihar finance act, 1981. it only produced xerox copies of those forms before the tribunal and failed to produce the originals before the assessing authority and, therefore ..... assessment and has rejected the plea of the petitioner to assess at the rate of 8%. further, according to the respondents, the provision of section 12 of the bihar finance act is not applicable in these cases, as the said provision relates to the goods, which are not notified. air-conditioning plant/accessories, being ..... petitioner has raised the question of limitation and has, thus, raised the jurisdiction of the appellate authority in passing the impugned orders. section 24 of the bihar finance act prescribes limitation in the matter of completion of assessment proceeding and reassessment in pursuance of an order, passed in appeal, revision, reference or review .....
Tag this Judgment!Court : Jharkhand
Reported in : [2003(4)JCR184(Jhr)]; [2006]146STC102(Jharkh)
..... to the assessment year 1997-98. the revised returns were admittedly filed only on 1.3.2002, well beyond the time prescribed in that behalf by section 16 of the bihar finance act. there was no provision under which the authority could extend the time for filing a revised return or condone the delay in filing the revised return. ..... the case. here, once we exclude the revised returns filed by the assessee which the assessee was bound to do within the time fixed by section 16(4) of the bihar finance act, the only factual material available before the assessing authority was the return filed by the assessee and the claim made by the assessee that the sales ..... 1976. in those quarterly returns, the petitioner showed its gross turn over as inter-state sales and paid the tax accordingly. after the period prescribed by section 16(4) of the bihar finance act for filing revised returns had expired, the assessee made applicatiqns on 1.3.2002, copies of which are annexed as annexure 1 series to these writ .....
Tag this Judgment!Court : Jharkhand
Reported in : [2008(2)JCR267(Jhr)]; (2008)18VST289(Jharkh)
..... 20.2.2007 issued by the joint commissioner of commercial taxes (admn.), dhanbad division, dhanbad whereby he has initiated suo motu revision proceedings under section 46(4) of the bihar finance act, 1981 and further for a declaration that the impugned notice issued by the joint commissioner is bad in law and does not fulfill the ..... two years from the date of commencement of section 19 of the up sales tax (amendment and validation) act, 1978. whichever is later.40. last but not the least, section 80 of the west bengal sales tax act, 1984 confers power of suo motu revision by the commissioner, according to this section, the commissioner may, of his own motion, ..... assistant commissioner when a second appeal against that order was pending before the tribunal. the high court turned down the plea by its order 5th july, 1978 observing that it was always' open to the commissioner to interfere in revision with an order prejudicial to the revenue notwithstanding that such order may be already .....
Tag this Judgment!Court : Jharkhand
Reported in : [2007(1)JCR94(Jhr)]
..... that local area or any place outside the state for consumption, use, or sale therein.'['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 for consumption, use or sale therein.'](d) importer' means ..... place outside the state for consumption use or state for consumption use or sale therein. sale therein.---------------------------------------------------------------------- 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 areas from any place outside the state for consumption, use or sale therein .....
Tag this Judgment!Court : Jharkhand
Reported in : [2003(4)JCR149(Jhr)]
..... this was followed by the issuance of a notification published on 12.1.2000 as so no. 65, annexure-3 in exercise of power under section'22 of the bihar finance act, 1981. the said notification defined an industrial unit as meaning any industrial project in large and medium scale having approval in the form of letter ..... the department, during the course of arguments, raised a contention that the petitioner has an efficacious alternative remedy by way of revision under section 46(2)(b) of the bihar finance act and the petitioner must be left to pursue that remedy. counsel for the petitioner met this contention by pointing out that in the earlier ..... this court declined to entertain the writ petition and directed the company to invoke the revisional jurisdiction of the commissioner of commercial taxes, under section 46(4) of the bihar finance act. the company thereafter filed a revision before the commissioner of commercial taxes. by order dated 26.3.2003, the commissioner of commercial taxes .....
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