Judgment Search Results Home > Cases Phrase: finance act 1984 section 1 short title and commencement Court: patna Page 11 of about 163 results (1.462 seconds)

Pro Agro Seeds Co. Ltd. Vs. State of Bihar and ors.

Court : Patna

..... be charged from the date when the original return was filed under section 7(2) or 7(2a) of the act. section 7 of the rajasthan sales tax act is similar to section 16 of the bihar finance act, which provides for filing of the return. sub-sections (2) and (2a) of section 7 contain provision for deposit of the amount of tax due on ..... is that the direction issued by the commissioner has no support in law in the sense that he has no power under the provisions of the bihar finance act, 1981 (for short 'the act') to issue such directions to the assessing authority exercising quasi-judicial function. the petitioner has already filed a return and has paid amount of sales ..... is due according to the information furnished in the return. it is also not the case that return has not been approved and action has been initiated under section 20 of the act after giving opportunity of hearing to the petitioner. thus, the impugned notices, as contained in annexures 1 series, are quashed. it is made clear that .....

S.K.G. Sugar Ltd. and Shiv Shankar Chemical Industries Ltd. Vs. Commis ...

Court : Patna

..... be relevant to note that the period of sale as disclosed in the impugned letters is prior to march 31, 1991. the explanation inserted by the finance act, 1990, to section 44ac of the act has been made effectivefrom april 1, 1991. therefore, for the purposes of transactions which had taken place prior to that day, the purchase price in ..... such cases will include the excise duty as well. therefore, the petitioners are certainly required as per the provisions of section 44ac of the act to collect tax at the rate of 15 per cent. of the total purchase price, including the excise duty, cost of labelling, bottling, etc., plus ..... of deposit in the government's account. 3. by the aforementioned letters the petitioners were informed that wholesalers in liquor, in terms of the provisions of section 44ac of the income-tax act, 1961, are required to collect tax at the rate of 15 per cent. of the total purchase price, including excise duty, cost of labelling, bottling .....

Bihar Institute of Mining and Mine Surveying Vs. Commissioner of Incom ...

Court : Patna

..... came into effect on april 1, 1984, reads thus : ''charitable purpose' includes relief of the poor, education, medical relief and the advancement of any ..... as contained in section 2(15) of the act. 11. section 2(15) of the said act defines 'charitable purpose'. it says that charitable purpose includes relief of the poor, education, medical relief and the advancement of any other object of general public utility. 12. section 12a of the said act lays down registration of trusts. section 2(15), before its amendment made by the finance act, 1983, which .....

Usha MartIn Industries Ltd. and anr. Vs. State of Bihar and ors.

Court : Patna

..... by order dated 16.5.1995 dropped the revisional proceeding and affirmed the assessment order passed by the assessing officer. it, therefore, appears that even the authorities under the bihar finance act have now come to view wire rods and wires as one and the same taxable goods for the purpose of central sales tax ..... .t.c. 187. in that decision, the apex court considered the question as to whether wire rods and wires under sub-clause (xv) of clause (iv) to section 14 of central sales tax act, 1956 were to be treated as one goods or two different goods? the apex court answered the question:despite the aforesaid being the position, shri chari contends that ..... -item that may separation of these does not seen permissible. it would bear relation to pay that multi-point sales tax on the declared goods being an interdiction of section 15 of the act, we would not be justified in conceding the present demand of the revenue unless a strong and cogent case were to be made out, which we do not .....

Ranchi Club Ltd. and anr. Vs. the State of Bihar and ors.

Court : Patna

..... secretary of the club and who is a resident of ranchi, seek a declaration that the provisions of the bihar finance act, 1981 and bihar sales tax rules, 1983 (hereinafter to be referred to as the act and the rules, respectively) do not apply to the petitioner-club as the petitioner club is not doing any business ..... including penalty, etc. for the past assessment years. this application for refund and cancellation/recalling of dealership was purported to be one under section 14 read with section 23 of the act. the said application is based on the fact that the petitioner club is a member's club operating on the principle of agency and ..... supply of food-stuff, beverages including soft drinks, etc. for this purpose, ranchi club is registered dealer under section 14 of the act and periodically submits its returns in accordance with the provisions of section 15 of the act by discharging its statutory obligations for the purpose of assessment of sales tax. however, it is submitted that under .....

Pro Agro Seeds Co. (P) Ltd. Vs. the State of Bihar and ors.

Court : Patna

..... and the consequential demand notices also dated 20.11.2006 for the years 1997-98, 1998-99, 1999-2000, 2000-01 and 2001-02 under bihar finance act, 1981 (hereinafter referred to as 'the act').2. the case of the petitioner as set out in the writ application is that it is a wholesaler carrying business of hybrid maize seeds and other ..... 20 of the rules reads as follows.20. notice of hearing:- the notice of hearing for the purposes of clause (ii) of sub-section (5) of section 15, section 17, sub-section (1) of section 19, sub-section (3) of section 25, shall be in form xiv. the authority prescribed in rule 18 shall fix a date ordinarily not less than one calendar month from the ..... full bench of this court in the case of bhimraj madanlal v. state of bihar and anr. reported in [1984] 56 stc 273 wherein it has been held that the information envisaged under section 18(1) of the bihar sales tax act, 1959 for purposes of reassessment can not be based on a second thought or a mere change of opinion of .....

Nagendra Prasad Vs. State of Bihar and ors.

Court : Patna

..... the petitioner is engaged in the business of manufacture and sale of country liquor. the matter relates to the assessment under the provisions of the bihar finance act (hereinafter referred to as the act) for the two assessment years, i.e. 1999-2000 and 2000-2001. he has challenged the order dated 25.2.2003 passed in all the ..... annexed as annexure-7 to all the writ applications whereby the joint commissioner of commercial taxes (admn.), patna division, patna in exercise of power under section 46(4) of the act while remanding the matter to the assessing authority has observed that the excise duty is component of sale price and the sale price cannot be segregated ..... 5 as follows : 'it is true that deduction on account of cash discount is alone specifically contemplated from the sale consideration in the definition of sale price by section 2(h), and there is no doubt that cash discount cannot be confused with trade discount. the two concepts are wholly distinct and separate. cash discount is .....

The Union of India (Uoi) Through the Chief Commercial Manager, (Cateri ...

Court : Patna

..... chief commercial manager, (catering), east central railway, has filed the present writ application for quashing the demand notices issued under the provisions of the bihar finance act, 1981 (hereinafter referred to as the act) for the assessment years 1999-2000, 2000-2001 and 2001-2002 by the commercial taxes officer, patliputra anchal, patna to the chief commercial superintendent (catering ..... of his submission on the other hand relied upon the judgment by the nine judges bench of the apex court in the case of re sea customs act, (1878) section 20(2), reported in air 1963 sc 1760 and the constitution bench judgment of the apex court in the case of new delhi municipal council v. ..... of the constitution was liable or was treated as liable to such tax. as to article 289(1), a change has been made in the words, for section 155(1), which corresponded thereto, provided that the government of a province shall not be liable to federal taxation in respect of lands or buildings. article 289 .....

United Distillers Ltd. Through Its General Manager Sri Ranjan Satsangh ...

Court : Patna

Reported in : 2009(57)BLJR2266

ordersudhir kumar katriar and kishore k. mandal, jj.1. we are called upon to answer the reference in terms of section 48 of the bihar finance act 1981 (hereinafter referred to as 'the act'). by order dated 5.2.2001, passed in the present case, we had called for reference on three questions stated in the order and reproduced in paragraph-3 ..... turnover' and means for the purposes of levy of sales tax, in respect of sale of goods, aggregate of sale prices received and receivable by a dealer. section 48(2) of the act provides that if, for reasons to be recorded in writing, the tribunal refuses to make such reference, the applicant may apply to the high court against such ..... refusal. section 48(3) of the act provides that, if the high court is not satisfied that such refusal was justified, it may require the tribunal to state a case and refer it to .....

Chandama Coal Products, Etc. Etc. Vs. State of Bihar and ors. Etc.

Court : Patna

..... state government cannot levy sales tax exceeding 4% in view of the fact that it is a declared goods and having regard to the restrictions put under section 12 of the bihar finance act, 1981.9. the only question, therefore, falls for consideration is whether slurry, which is the subject-matter of this case, is a coal or not ..... purchase price thereof and such tax shall not be levied at more than one stage. the state government, in exercise of power under section 12 of the bihar finance act, 1981 (hereinafter referred to as 'the state act'), vide notification no. bikrikar/san/1026/77-14545 dated 26-12-77, fixed the rate of sales tax as 4% on the ..... notification no. s.o. 1613 dated 28th october, 1981 has already exempted the item 'all declared goods under section 14 of the central sales tax act, 1956' from the levy of additional tax leviable under section 6 of the bihar finance act, 1981. this fact has not been disputed by the respondents. in such circumstances, the respondents are liable to .....