Court : Jharkhand
Reported in : [2008(2)JCR174(Jhr)]
..... 'dealer' and, therefore, they are liable to pay tax, but they have not got themselves registered as 'dealer' nor did they file any such application for such registration and, therefore, under section 17 (5) of the bihar finance act they are liable to pay tax for the last four financial years and, accordingly, the sales tax was assessed for the financial years 2001-02 to 2004-05.pursuant to the said order as contained ..... to the non-employee indoor patients admitted in tmh for treatment for which tmh realizes charge, comes within the purview of 'sale' as defined under section 2(t) of the bihar finance act, 1981, so as to make tmh liable to get themselves registered as 'dealer' under the bihar finance act and whether they are liable to pay sales tax on such supply of medicines, surgical items, vaccines and x-ray items etc, to the indoor patients, which are used in course of ..... form in any case other than the exceptions in article 366(29a), unless the transaction in truth represents two distinct and separate contracts and is discernible as such, then the state would not have the power to separate the agreement to sell from the agreement to render service, and impose tax on the sale.22. ..... in any case other than the exceptions in article 366(29a), unless the transaction in truth represents two distinct and separate contracts and is discernible as such, then the state would not have the power to separate the agreement to sell from the agreement to render service, and impose tax on the sale. .....
Tag this Judgment!Court : Jharkhand
Reported in : [2008(1)JCR353(Jhr)]
..... it is submitted on behalf of the petitioner that the show-cause notice (annexure-10) issued under section 73 of the finance act, 1994, is time barred; as it has been issued after expiry of one year i.e. ..... 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. ..... 12,81,67,825/-(rupees twelve crate eighty one lakh sixty seven thousand eight hundred twenty five only) as per enclosed annexure-i & ii should 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 separate penalty should not be imposed and recovered from them under section 77 of the finance act, 1994.6. ..... interest should not be recovered from them under section 75 of the finance act, 1994.4. ..... a penalty should not be imposed and recovered from them under section 78 of the finance act, 1994;3. ..... what it appears that the petitioner, who is the manufacturer of machine and machine parts, falling under chapter-84 and 85 of the first schedule of the central excise tariff act, 1985, was registered as service tax assessee and it was providing services under the categories of consulting engineers services, commissioning and installation services, repairs and maintenance services, construction services and goods transport agencies .....
Tag this Judgment!Court : Jharkhand
Reported in : [2003(3)JCR110(Jhr)]; [2004]138STC319(Jharkh)
..... learned counsel for the department submitted that even though rule 26-a(3)(i) of the sales tax rules provided that the person making the deduction under section 25-a(1) was responsible for depositing the amount in treasury under section 25-a(3) of the bihar finance act by a separate treasury challan in form xvii in quadruplicate in respect of each works contractor, he normally deposited the money deducted as a whole and not in respect of each ..... we are also satisfied that the commercial taxes department should be directed to invoke section 25-a(6) of the bihar finance act and to take appropriate proceedings against those who had deducted the tax at source and who had not deposited the same into the treasury in compliance with rule 26-a of the ..... 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 the deposits ..... 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 ..... learned counsel also pointed out that there could not be any difficulty in ascertaining the amount or in determining the actual amount deducted and deposited by the person responsible for making the payment, if one were to go by rule 26-a(3)(i) of the bihar .....
Tag this Judgment!Court : Jharkhand
Reported in : [2004(3)JCR455(Jhr)]; [2005]140STC134(Jharkh)
..... of the state of jharkhand, it is contended that section 25-a of the bihar finance act was not struck down in its entirety by the patna high court and the state of jharkhand was free to adapt that section after removing the anomalies pointed out by the patna high court and the anomalies indicated stand removed by the introduction of the proviso to section 25-a(1) of the act. ..... 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 state, or in the course of import within the ambit of sections 3, 4 and 5 of the central sales tax act or in 'decided goods' within the meaning of sections 14 and 15 of the central sales tax act must be held to be ultra vires entry 54 of the state ..... that the question whether a 'sale' was one within the realm of inter-state trade or commerce or an outside sale or a sale in the course of import or export within the meaning of the central sales tax act, was a ticklish question which even the courts had difficulty in deciding and it will be very difficult to decide such a question at a stage when even the assessment proceedings have not commenced. ..... on behalf of the petitioner was that the state was incompetent to impose any tax on a works contract and the state also did not have the power to impose tax on the sale of goods, if the sale is not an intra-state sale. ..... 1997. .....
Tag this Judgment!Court : Jharkhand
Reported in : [2004(2)JCR385(Jhr)]; [2006]144STC547(Jharkh)
..... 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 at hyderabad in the state of andhra pradesh. ..... an order on 31.8.1989 holding that the contracts are one and the same, that sales took place in terms of the contract 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. ..... 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 contract with tisco. ..... the petitioner contends that there was no sale within the bihar finance act taking place within the state of bihar (now jharkhand) and that the order, annexure 6 holding otherwise was illegal and was liable to be interfered with. ..... even if the said finding is correct, (we are not pronouncing one wayor the other on it), it has to be considered whether it would not still be a sale coming within section 3 of the central sales tax act in the light of various decisions on that aspect, including the decisions referred to above. .....
Tag this Judgment!Court : Jharkhand
Reported in : [2006(3)JCR518(Jhr)]
..... in the present matter the constitutional provision of law says that particular deductions would be provided but unfortunately nothing is provided in relation to the other charges either in section 21 itself or in the rules framed in exercise of the powers conferred by section 58 of the bihar finance act xx xx xx xx31. ..... 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. ..... the state further submitted that the petitioner has failed to produce any document in 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. ..... 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. ..... 116 of annexure-iii to the bihar finance act, 1981, published vide notification no. ..... the air-conditioners, which are moveable properties, can be transferred from one place to another and the sale of such air-conditioners is chargeable to sales tax under the bihar finance act, 1981 under entry no. ..... [1993] 88 stc 204 the supreme court observed that as sub-section (3) of section 5 and sub-rule (2) of rule 29 of the rajasthan sales tax act and the rules were not providing for particular deductions the same were invalid .....
Tag this Judgment!Court : Jharkhand
Reported in : [2003(4)JCR184(Jhr)]; [2006]146STC102(Jharkh)
..... 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 were inter-state ..... 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 petitions, along with what it called revised ..... in fact, before us, learned counsel for the assessee argued that the revised returns were not under the bihar finance act, but were filed on the basis that amounts paid by the assessee towards tax were paid under a mistake of law and the assessee was entitled to get refund of the ..... under section 16(4) of the bihar finance act, if a dealer having furnished a return discovered any omission or wrong statement in that return, he may furnish a revised return in the prescribed manner to the prescribed authority at any time by 31st july of the year following ..... 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. ..... therefore, the revised return, if at all, had to be filed by 31.7.2000 relating to the assessment year 1998-99 and 31.7.1999 relating to the assessment year 1997-98. ..... of 2003 relates the assessment year 1997-98. .....
Tag this Judgment!Court : Jharkhand
Reported in : [2008(2)JCR267(Jhr)]; (2008)18VST289(Jharkh)
..... bihar finance act, 1981, the power conferred upon commissioner under section 46(4) of the act has been delegated to the joint commissioner. ..... dhanbad purported to be under section 46(4) of the bihar finance act, 1981 on the ground, inter alia, that the joint commissioner has no jurisdiction to entertain application under section 46(4) of the bihar finance act, 1981 and further for quashing the final order dated 18.12.2007 passed by respondent no. 3. ..... (iii) referring to section 46(3) of bihar finance act, 1981 which prescribes 90 days limitation for making an application for initiation of revision proceedings, learned counsel submitted that if any application for revision under section 46(4) of the act is filed, the same has to be filed along with application for condonation of delay.12. ..... (3) the commissioner may on his own motion or on information received call for and examine the record of any proceeding under this act if he considers that any order passed therein by any person appointed under section 3 to assist him including any officer to whom he has delegated his powers under sub-section (1) in pursuance of the provisions of section 46, is erroneous insofar as it is prejudicial to the interest of the revenue, he may after giving the dealer or person a reasonable opportunity of being heard, after making ..... to overcome the above controversy, section 263 of the income-tax act was amended and explanation was incorporated for removal of doubts. ..... 1988-1989, 1992-1993 and 1996-1997. .....
Tag this Judgment!Court : Jharkhand
Reported in : [2007(1)JCR94(Jhr)]
..... ---------------------------------------------------------------------- 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. ..... article 301 thus provides for freedom of inter-state as well as intra-state trade and commerce subject to other provisions of part-xiii and correspondingly it imposes a general limitation on the legislative powers which limitation is relaxed under the following circumstances:(a) limitation is relaxed in favour of the parliament under article 302, in which case parliament can impose restrictions in public interest. ..... the state legislature similar to that conferred upon parliament by article 302 subject to the following differences:(a) while the power of parliament under article 302 is subject to the prohibition of preference and discrimination decreed by article 303(1) unless parliament makes the declaration under article 303(2), the state power contained in article 304(b) is made expressly free from the prohibition contained in article 303(1) because the opening words of article 304 contains a non- ..... consequently, the court will have to go into the concepts and doctrines of (axing powers vis-a-vis regulatory powers, particularly when the concept of 'compensatory tax' was judicially crafted as an exception to article 301 in the case of automobile transport (rajasthan) ltd .....
Tag this Judgment!Court : Jharkhand
Reported in : [2003(4)JCR149(Jhr)]
..... 65, annexure-3 in exercise of power under section'22 of the bihar finance act, 1981. ..... learned counsel for 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. ..... 67 dated 12.1.2002, annexure-5, was also issued under section 13(1)(b) of the bihar finance act, whereas the first two notifications were pursuant to clause 28.1 of the jharkhand industrial policy, 2001, the last notification was pursuant to clause 28.2 of the said policy.6. ..... the tata iron, and steel company limited (tisco), an assessee to sale tax under the bihar finance act and claimed the benefit of the jharkhand industrial policy, 2001 and the notification issued pursuant thereto under section 22 of the bihar finance act. ..... this was followed by another notification anenxure-4, issued under section 23 of the bihar finance act, as so no. ..... after all, it was a question of interpretation of the jharkhand industrial policy, 2001, and the notifications issued in furtherance of it under sections 13 and 22 of the bihar finance act. ..... the petitioner company sought to challenge this order directly in this court, 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. .....
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