Judgment Search Results Home > Cases Phrase: finance act 2007 section 8 amendment of section 12a Court: jharkhand Page 4 of about 58 results (0.098 seconds)

Central Coalfields Ltd. Vs. State of Jharkhand and ors.

Court : Jharkhand

Reported in : (2007)6VST614(Jharkh)

..... area or any place outside the stale 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 front any place outside the state for consumption, use or sale therein.](d) ..... that local area or any placeoutside the state for consumption use or sale therein. provided that in case of suchgoods 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 placeoutside the state for consumption, use or sale therein ..... by virtue of sale of such goods, his liability to pay taxunder the bihar finance act, 1981 (adopted), shall stand reduced to theextent of tax paid under the act. (*)(3) notwithstanding anythingcontained in sub-sections (1) and (2) of this section and subject to theprovisions of this act there shall be levied and collected a tax on the entryof any motor vehicle .....

Tata Cummins Ltd. Vs. State of Jharkhand Through Commissioner of Comme ...

Court : Jharkhand

Reported in : [2006(2)JCR146(Jhr)]; [2006]148STC190(Jharkh)

..... units.' the state of jharkhand, thereafter, issued notifications being so, nos. 65, 66 and 67 all dated 12th january, 2002 in exercise of power under section 22 of bihar finance act, 1981 (bihar act 5 of 1981) and allowed the benefits in terms of the provisions of jharkhand industrial policy, 2001.7. in the writ petition, wp (t) no. ..... lax' having announced vide jharkhand industrial policy, 2001, the state of jharkhand in exercise of power under section 22 of the bihar finance act, 1981, issued different notifications bearing so nos. 65, 66 and 67, all dated 12th january, 2002 allowing such benefits.sub-clause (2) of clause ( ..... such raw materials subject to a limitation of six months or the same financial year from the date of purchase of such raw materials.as under section 22 of bihar finance act, 1981 the state government is competent to adjust tax in certain cases in the interest of industrial growth, the benefit of 'set-off of sales .....

Tata Steel Limited Vs. the State of Jharkhand

Court : Jharkhand

Reported in : [2007(1)JCR447(Jhr)]; (2007)8VST236(Jharkh)

..... a concluded assessment order passed in 2001 under the c.s.t. has been reopened and reassessment order has been passed without serving a valid notice under section 19 of the bihar finance act and, as such, the impugned orders are without jurisdiction.3. on the other hand, mr. jhunjhunwala, appearing for the respondents, submitted that the ..... and, therefore, petitioner is not in a position to file revision under section 46 of the bihar finance act. mr. jhunjhunwala in reply submitted that petitioner can move before the commissioner for exercising his suo motu power of revision under section 46(4) of the bihar finance act. accordingly, it is clarified that if the petitioner chooses to move revision ..... seen in isolation. thus it has to be held that the impugned orders are not without jurisdiction for want of service of valid notice under section 19 of the sales tax act for reopening/reassessment of the assessment order passed under c.s.t. the said judgments relied by dr. pal are of no help to .....

La Opala R.G. Ltd. Vs. State of Jharkhand and ors.

Court : Jharkhand

Reported in : [2005(3)JCR328(Jhr)]

..... writ petitioner company was also directed to show cause as to why penalty should not be imposed under section 16 and section 16(9) of the bihar finance act, 1981, read with the relevant provisions of the central sales tax act and to further show cause as to why it should not be directed to correct the returns and to ..... industrial unit situated at madhupur in the district of deoghar, jharkhand. the petitioner is also a registered dealer under the provisions of the bihar finance act, 1981, as well as the central sales tax act, 1956 under the deoghar circle. deoghar.3. the writ petitioner is engaged in the manufacture of glass and glassware made of opal glass. ..... the interpretation of a notification dated 22nd june, 2001, issued by the state of jharkhand in exercise of powers conferred by clause (b) of sub-section (5) of section 8 of the central sales tax act, 1956, which reads as under :'notificationthe 22nd june, 2001s.o. 25, dated the 25th june, 2001.--in exercise of the powers conferred by .....

Tata Steel Ltd. and ors. Vs. the State of Jharkhand and ors.

Court : Jharkhand

Reported in : 2007(2)BLJR1153; [2007(2)JCR180(Jhr)]; (2007)7VST109(Jharkh)

..... terms, restrictions or procedure. admittedly s.os. 478 and 479 have been issued in exercise of power, vested in the state government under section 7(3) of the bihar finance act, 1981 section 7 of the bihar finance act reads as under:7. exemption.- (1) no tax shall be payable under this part on sales or purchases of goods which have taken ..... district- hazaribagh. the unit was granted exemption certificates dated 10th august, 2000 under s.os. 478 and 479, valid for the period from 6th may, 1999 to 5th may, 2007.w.p. (t) no. 5130 of 2006: (ram krishna industries v. state of jharkhand and ors.)petitioner in this case is a partnership firm, engaged in manufacture of ..... district-hazaribagh. the unit was granted exemption certificates dated 10th august, 2000 under s.os. 478 and 479, valid for the period from 6th may, 1999 to 5th may, 2007.w.p. (t) no. 5603 of 2006: (goyal construction cement v. state of jharkhand and ors.)petitioner in this case is a proprietorship firm, engaged in manufacture of .....

Eastern Tar Private Limited Vs. State of Jharkhand and ors.

Court : Jharkhand

Reported in : [2004]137STC263(Jharkh)

..... this submission, we think it appropriate to refer to the scheme of the bihar finance act, now the jharkhand finance act. section 3 of the act is the charging section insofar as sales tax or purchase tax is concerned. the charging section relating to the additional tax is section 6. section 6 provides that every dealer having a gross turnover exceeding the specified quantum as ..... bihar [1995] 99 stc 441 ; (1995) 5 scc 593. therein, the supreme court was considering whether, so far as additional tax was concerned, section 6 of the bihar finance act (now the jharkhand act) was self-contained not only for charging additional tax, but also for its exemption. their lordships, after referring to the two decisions of the supreme ..... , 2001 and the notifications s.o. nos. 65 and 66, both dated january 12, 2002 and to claim set-off in terms of sections 22 and 23 of the bihar finance act, 1981. the petitioner has been found entitled to such a set-off and once it is found that it was entitled to a set-off .....

Manoj Kumar Vs. State of Jharkhand and anr.

Court : Jharkhand

Reported in : [2004(1)JCR476(Jhr)]

..... state of jharkhand only if he sells his goods within the state of jharkhand or he becomes a dealer or manufacturer who comes within the purview of the bihar finance act, 1981. once the insistence on the existence of a manufacturing unit within the state of jharkhand is dropped, we find little logic in insisting on the existence of ..... a condition precedent for submitting a tender. in the case of a person who is not a dealer within the meaning of the bihar finance act, 1981, he could obtain a registration under that act only when he starts supplying the food articles in case his tender is accepted and he has the occasion or the need to get ..... tax department of the government of jharkhand. he should show his licence for the manufacturing of energy food products, and a licence obtained under the prevention of food adulteration act and also a valid factory licence. he should possess an iso-9002 certificate. he should have spare production capacity of 6880 metric tonne of energy foodper month. he .....

The Tinplate Company of India Ltd. Vs. State of Jharkhand and ors.

Court : Jharkhand

Reported in : 2003(51)BLJR1666; [2003(3)JCR317(Jhr)]; [2006]143STC560(Jharkh)

..... industrial policy, 1995 the state government made statutory notification being s.o. 478 dated 22.12.95 is exercise of its power under section 17(3)(b) of the bihar finance act. therefore there has been amendment in the said statutory notification with retrospective effect of the date of the industrial policy, 1995. clause ( ..... passed in cwjc no. 2857/2000 (r) on the ground that the respondents have committed contempt of this court by issuing notice under section 46(4) of the bihar finance act, 1981, for reviewing the order passed by joint commissioner, commercial taxes, jamshedpur division by which he had allowed full exemption of tax paid ..... other for information and necessary action. thereupon the commissioner of commercial taxes, jharkhand, ranchi issued notice under section 46(4) of the bihar finance act, 1981 to the petitioner for hearing under section 46(4) of the bihar finance act, 1981 in his court at ranchi. for proper appreciation relevant portion of the said notice is quoted below .....

Tata Motors Limited Vs. State of Jharkhand and Ors

Court : Jharkhand

..... spare parts have been sold away to the registered dealer. thus, the goods which were purchased at a concessional rate under section 8(1) of the central sales tax act, 1956 or under section 13(1)(b) of the bihar finance act, cannot be now utilized for any other purposes. such type of goods, which were purchased for a particular type of end ..... thus, the goods, which were purchased at a concessional rate of tax under section 8(1) of the central sales tax act, 1956, as well as under section 13(1)(b) of the bihar finance act sold to registered dealer under section 8(1) and 8(3) of the central sales tax act, 1956, has been subjected to tax at the rate of 10% instead ..... the gramophone company of india5) thus, the exemption notification dated 22nd december, 1976 issued under section 6(3)(c) of the bihar sales tax ordinance, 1976 is not a 'sale' which is generally exempted from the tax to be levied under the bihar finance act.6) it has been held by hon'ble supreme court in the case of commissioner of .....

Hindustan Engineering Products Co. Vs. State of Jharkhand and ors.

Court : Jharkhand

Reported in : [2005(4)JCR270(Jhr)]; (2007)8VST203(Jharkh)

..... 15. the controversy which has been raked up by the department is not in respect of the amount which was deposited as fees in terms of sub-section (3) of section 45 of the aforesaid bihar finance act, 1981. the controversy is with regard to the interest, if any, payable on the said amount. it has been urged by mr. mittal that ..... terms thereof. although, it is true that an application for refund can be made only within a certain time frame prescribed in the proviso to section 42 of the bihar finance act, 1981, section 43 does not appear to be strictly applicable to the facts of this case, since the deposit of appeal fee was not on account of payment of ..... commissioner of commercial taxes (appeals) after completing all the statutory requirements for preferring an appeal, including payment of 20 per cent of tax assessed in terms of section 45(3) of the bihar finance act, 1981 (for the assessment year 1993-94, rs. 45,254/-; and rs. 1,88,624/- for the assessment year 1994-95).3. the said appeals .....