Court : Patna
..... 1. the dispute, in the present case, is with regard to the discharge of sales tax liability fastened on the petitioner under the provisions of the bihar finance act 1981 (part ii). the petitioner carries on business in the district of aurangabad, bihar. he purchases sole raw material coal from bharat coking coal limited and central coalfields ..... utilized by the purchasing dealer in course of his assessment of liability to show that his goods were tax paid as under the scheme of the bihar finance act generally double taxation or taxation at multiple stages was not contemplated. such multiple point taxation was introduced only when value added tax (vat) was introduced in ..... the petitioner before the respective assessing officers who would be obliged to amend the demand and consequently the requisition as made in terms of section 11 of the public demands recovery act. once the coal companies disclose to the assessing officer directly that no further forms are liable to be given then after hearing the .....
Tag this Judgment!Court : Patna
..... march 31, 1999. the tax has been determined as rs. 59,16,941.51 and rs. 2,020 has been added as penalty under section 16(8) of the bihar finance act, read with section 8 of the act. thus, the total liability of the entry tax determined against the petitioners including the penalty for the relevant period is rs. 59,18,962 ..... the tax and penalty as stated above by order dated may 27, 2000 (annexure 2 to the writ application).5. against the said order, a revision under section 46(4) of the bihar finance act was filed before the learned commissioner, commercial taxes, bihar, patna, who dismissed the same by order dated january 24, 2001. thereafter, the petitioner filed a ..... 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.'12. after .....
Tag this Judgment!Court : Patna
..... 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 bihar, including the bihar finance act, 1981, rules framed thereunder and the statutory forms, circulars and notifications etc. issued thereunder have been ..... the appellants also have no relevance whatsoever. they have been issued, respectively, under sections 22, 23 and 13 (1) (b) of the bihar finance act and not under section 7 (3) (b). it may be mentioned that while sections 22 and 23 of the act provide for adjustment of the tax, or refund of tax, paid on the purchase ..... repudiate, change, supersede or modify the statutory orders issued in terms of section 7 (3) (b) of the act including s.o. 478 dated 22.12.1995. it may be mentioned here that section 7 is the exemption provision of the bihar finance act relating to different situations and eventualities in which sale or purchase of goods .....
Tag this Judgment!Court : Patna
..... been purchased by him on or after the 1st day of april, 2004 and which have suffered the incidence of tax under the bihar finance act, 1981 (bihar act of 1981) as it stood before its repeal by section 94 and -(i) he sells such goods within the state of bihar or in the course of inter-state trade & commerce, or(ii ..... is as follows:declaration of stock of goods held on 1st april, 2005: every dealer who was registered under the bihar finance act, 1981 (bihar act 5 of 1981), as it stood before its repeal by section 94, or who makes an application for registration as a dealer on the 1st april, 2005 shall declare such details regarding the stock of ..... cut-off dates may be found galore both in law and in executive actions. under the land ceiling act, 22.10.1959 & 9.9.1970 are the cut-off dates fixed for different purposes. (the) high denomination bank notes (demonetisation) act, 1978 similarly had a cut-off period for depositing the high denomination notes for exchange before the reserve bank of .....
Tag this Judgment!Court : Patna
..... payment of wholesale price including excise duty obtain the country liquor from the warehouse to sell the same in the respective shops.10. the turn over has been defined under section 2 (j) of the bihar finance act, according to which, aggregate of sale prices received and receivable by a dealer is the gross turn over. sale has been defined under ..... bar it will be appropriate and apt to refer to the relevant provisions of the bihar excise act and the bihar finance act having a bearing on the question in controversy.7. excise duty has been defined under section 2 (6) (a) of the bihar excise act which means any such excise duty as has been mentioned in entry 51 of list ii in ..... as such it is liable to payment of sales tax under the provisions of the bihar finance act. so far the cost of sacheting is concerned, that is included in the cost price of the liquor as is evident from section 22 a of the bihar exise act and as such that is also includible as a component of the consideration for sale .....
Tag this Judgment!Court : Patna
..... words 'but not including jewellery' were retrospectively added with effect from april 1, 1963, and the explanation was added with effect from april 1, 1972, by the same finance act in section 5(1)(viii), gave out a clear intention of parliament that the wider meaning of the word 'jewellery' as contained in the explanation, was not to be applied ..... smt. ratni devi beria has taken the same view and from the report it appears that the judgment of the orissa high court in smt binapani chakraborty's case [1978] 114 itr 82 was brought to its notice. however, though reference was made to the judgment of the gujarat high court, since that report was not shown to ..... judgment that the question as to what 'jewellery' means in ordinary parlance, was agitated before the court.21. the calcutta high court in aditya vikram birla's case : [1978]114itr711(cal) held that the dictionary meaning of 'jewellery' was not so wide or clear as to bring in all valuable ornaments within its fold. on the contrary, in .....
Tag this Judgment!Court : Patna
..... entry of goods into local areas for con-sumption, use or sale therein ordinance, 1993 (bihar ordinance no. 11 of 1993) and proviso to sub-section (i) of section 12 of the bihar finance act, 1981, the governor of bihar is pleased to specify the rates at which and the conditions subject to which the tax on entry of scheduled goods shall ..... foreign liquor, vegetable hydrogenated oil or cement is liable to pay tax under subsection (2) of section 3 of the ordinance becomes liable to pay tax under the bihar finance act, 1981 by virtue of sale of such scheduled goods, his liability under the bihar finance act, 1981 shall be reduced to the extent of tax paid under the ordinance. 3. the scheduled ..... motor vehicles and is liable to pay tax under the bihar finance act or by virtue of sale of such motor vehicles. in fact the set off is available in respect of sales tax paid on motor vehicles against the levy of entry tax. section 6 of the said act provides for grant of exemption from the levy of tax to .....
Tag this Judgment!Court : Patna
..... of paying 8 per cent tax had been paid 4 per cent only, it accordingly fixed the tax liability and directed imposition of the penalty under section 20(l)(a) of the bihar finance act. similarly in c.w.j.c. no. 8127 of 2002 and 8128 of 2002 (godrej saralee ltd. v. state of bihar) the learned ..... disputes in nutshell are that whether the assessing g officer is entitled to make assessment under section 20(l)(a) of the bihar finance act and would be justified in imposing penalty for alleged breach of clause (a) of sub-section (1) of section 20 without recording a final finding that the petitioners of each case in fact concealed any sales ..... to the state. in accordance with the provisions of the act after finding them guilty it had imposed the penalty as provided under section 20(l)(a) of the bihar finance act ('the act' for short).4. learned counsel for the petitioners submitted that application of section 20(1 )(a) of the act by the assessing officer at this stage is absolutely misconceived. .....
Tag this Judgment!Court : Patna
..... country liquor/ spiced country liquor without taking any registration in the commercial taxes circle concerned as per the provisions of the bihar finance act, 1981. action under section 17(5) of the bihar finance act, 1981 has been initiated.that non-payment of outstanding admitted dues by the petitioner clearly indicates the true nature of the trade. ..... consolidated return. in-so far as the registration is concerned, before a person taken up a business venture which may attract the provisions of the bihar finance act, 1981 and the bihar sales tax rules 1983, it is an obligation of the trader, businessman or an industrialist to apply for registration. this application would ..... the petitioner has not only ventured to bid good-bye to the provisions of bihar finance act but has, in fact, put in collected .....
Tag this Judgment!Court : Patna
..... steel company limited (supra) was decided, the sales tax law did not contemplate imposition of sales tax on execution of works contract. section 13 of the bihar finance act, 1981 (bihar act 5 of 1981) provides that notwithstanding any thing contained in part i, but subject to such conditions and restrictions as may be prescribed, ..... order of the deputy commissioner of commercial taxes dated 17.10.1985 the petitioner preferred a revision to die commissioner of commercial taxes under section 46 of the bihar finance act. the commissioner obtained a report from joint commissioner (law) and directed the petitioner to file their written submissions which the petitioner did.5 ..... we have considered the rival submissions. before appreciating the contentions advanced at the bar, it is necessary to set out the relevant portion of section 13(1) of the bihar finance act, 1981, which reads as follows :13. special rate of tax on certain sales or purchases.(1) notwithstanding anything contained in this part .....
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