Court : Jharkhand
Reported in : [2008(2)JCR174(Jhr)]
..... 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 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 ..... amendment the definition of sale within the meaning of section 2 (t) of bihar finance act, was amended ..... writ application whereby the assistant commissioner, commercial taxes, urban circle, jamshedpur, passed an order for assessment of the sales tax against the petitioner under section 17 (5) of the bihar finance act, 1981 for the last four financial years and the demand of tax as contained in annexure- 14 series to the writ application cannot be sustained.30. ..... course of treatment in tmh does not come within the purview of the definition of 'sale' as envisaged under section 2 (t) of the bihar finance act for the following reasons:(i) supply of those articles are part and parcel of the treatment and they are essentially .....
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 ..... 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 ..... 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 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 ..... 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. ..... though the legislature amended the section, subsequent thereto, the amended provision was also declared ultra vires .....
Tag this Judgment!Court : Jharkhand
Reported in : [2004(3)JCR455(Jhr)]; [2005]140STC134(Jharkh)
..... in the result, the writ petition is allowed and section 25- a(1) of the jharkhand finance act as amended by section 6 of the notification dated 2.1.2002 to the extent it amends section 25-a of the jharkhand finance act is struck down as unconstitutional. ..... 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. ..... 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 list read ..... 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 in the course of import within the ambit of sections 3, 4 and 5 of the central sales tax act, or the 'declared goods', within the meaning of sections 14 and 15 of the said act, must be held to be ultra vires entry 54 of the state list read with entry 92-a of the union list and article 286 of the .....
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)]
..... 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. ..... section 21(1)(a)(i) after amendment reads as follows:section 21. ..... amended section 21(1) and newly substituted rule 13a recently fell for consideration before a division bench of patna high court in the case of larsen & toubro ltd. v. ..... it appears that section 21 has been amended. ..... it was held that after the 46th amendment, the works contract, which was an indivisible one, is by a legal fiction altered into a contract, which is divisible into one for sale of goods and the other for supply of labour and services. ..... the scope and effect of the said amendment was explained by the supreme court in the case of builders association of india v. ..... rule 13a was also amended subsequently vide notification dated 1st february, 2000, which reads as follows:rule 13-a. ..... after the 46th amendment it has become possible for the state to levy sales tax on the value of goods, involved in a works contract in the same way in which sales tax was leviable on the price of goods and materials, supplied in a building ..... after 46th amendment of the constitution under article 366(29-a) it has been provided that the tax on sale or purchase of goods, inter alia, includes a tax on the transfer of property in goods (whether as goods or in some other form) involved in execution of a works .....
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 sales. ..... 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 returns. ..... 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. ..... 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 same. ..... 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 the accounting ..... the writ petitions are filed to quash the orders of assessment for the respective years under the central sales tax act and under the bihar finance act. .....
Tag this Judgment!Court : Jharkhand
Reported in : [2008(2)JCR267(Jhr)]; (2008)18VST289(Jharkh)
..... 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. ..... a consolidated act was passed amending the law relating to levy of tax for sale and purchase of goods called bihar finance act, 1981. ..... (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. ..... bihar finance act, 1981, the power conferred upon commissioner under section 46(4) of the act has been delegated to the joint commissioner. ..... ), 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 mandatory requirement of the act. ..... section 10 of the bihar finance (amendment) act, 1984 reads as under:(10) amendment of section 46 of bihar act v. ..... learned counsel then submitted that no limitation is provided for initiation of suo motu revision proceedings under section 46(4) of the bihar finance act. .....
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 ..... to by the president and the said entry tax was levied in public interest, there is nothing on the record to suggest that jharkhand tax on entry of goods into local areas for consumption, use or sale thereof (amendment) ordinance, 2001 (jharkhand ordinance 02 of 2002), so far it relates to further restriction on certain goods, as introduced by amended schedule, had prior sanction of the president, as required under proviso to article 304(b), nor there is anything on the record to suggest that while ..... use or sale therein act, 1993, as adopted by the state of jharkhand and amended by jharkhand tax on entry of goods into local areas for consumption, use or sale thereof (amendment) ordinance, 2001 (jharkhand ordinance 02 of 2002), is also not saved by the provisions, contained in article 304(b) of the constitution of india ..... use or sale therein act, 1993, as adopted by the state of jharkhand and amended by jharkhand tax on entry of goods into local areas for consumption, use or sale thereof (amendment) ordinance, 2001 (jharkhand ordinance 02 of 2002), constitutes reasonable restriction, we are of the view that the entry tax imposed by bihar tax on entry of goods into local areas for .....
Tag this Judgment!Court : Jharkhand
Reported in : [2003(4)JCR149(Jhr)]
..... 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. ..... 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. ..... 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. ..... 65, annexure-3 in exercise of power under section'22 of the bihar finance act, 1981. ..... 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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