Judgment Search Results Home > Cases Phrase: finance act 2012 central section 126 to 128 customs tariff Court: jharkhand Page 1 of about 5 results (0.152 seconds)

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

Court : Jharkhand

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

..... the 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 deposit the tax at the ..... 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. ..... --in exercise of the powers conferred by clause (b) of sub-section (5) of section 8 of the central sales tax act, 1956 (act 74 of 1958) the governor of jharkhand is pleased to direct that tax payable under sub-section (1) or (2) of section 8 of the said act in respect of sale of all types of glass and glass sheets in the course of inter-state sale or commerce from any place of business in the state of jharkhand shall be calculated at the rate of three per centum and ..... application involves '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. ..... sanjay further submitted that the petitioner company had applied to the central glass ceramic research institute, kolkata, for certification of its products, after describing their nature and characteristics and how they come into existence .....

Shree Jagdamba Coke Industries (P) Ltd. Vs. the State of Jharkhand and ...

Court : Jharkhand

Reported in : [2008(1)JCR572(Jhr)]

..... 4 - joint commissioner of commercial taxes (administration), dhanbad division, dhanbad initiating a suo motu revision proceeding under section 46(4) of the bihar finance act, 1981 for revising the revised assessment orders passed under the central sales tax act for the years 1981-82 to 1997-98 and also for quashing the final order dated 8.5.2007 passed in the said suo motu revision proceedings whereby he has quashed the revised/fresh assessment order dated 24.5. ..... they filed certain suo motu revision petition under section 46(4) of the bihar finance act, before the then commissioner of commercial taxes, bihar, patna against the original assessment orders for the years 1994-95 and 1995-96 passed under bst act and cst act wherein the assessing officer treated the intra state sales of hard coke as inter state sale and taxed the same under the cst act and imposed central sales tax thereon. ..... as noticed above, the petitioner is not only challenging the order dated 17.8.2006 whereby suo motu revision petition under section 26(4) of the bihar finance act, 1981 was initiated, but also challenging the final order dated 8.5.2007 passed in the said suo motu revision proceedings. ..... in the counter affidavit, the respondents' case is that as against the notices issued by the respondent under section 46(4) of the bihar finance act, the petitioner submitted show cause and the authority after hearing the parties passed final order on 8.5.2007. .....

Ms Tata Steel Limited Through Its Chief Legal Mrs Meena Lall Vs. The S ...

Court : Jharkhand

..... -state sale and the tax leviable will be at 4% of the sale price, whereas, the respondent-state has presumed those transactions as inter- state sale and has levied and collected, in breach of several provisions of the act, including bihar finance act, 1981, and in breach of central sales tax, 1956 and the rules made thereunder at the rate of 8%. ..... counsel for the petitioner has taken this court to various provisions of the acts and rules about the central sales tax act, 1956, bihar finance act, 1981 and the rules made thereunder. ..... counsel for both the sides agreed now that there is no need to decide the issues involved in this writ petition about the applicability of section 3-a of the central sales tax act, 1956, various rules and burden of proof etc. ..... counsel for the respondents has also submitted that the burden of proof is upon the assessee and he has referred various sections including section 21(1-a) of the bihar finance act, 1981 and the rules made thereunder.6. ..... so far as, other stockyards and conversion agents are concerned there is no evidence laid by the petitioner and, therefore, the respondent-state had levied central sales tax presuming that the remaining stock must have been sold away in another state. ..... 08/2012 dated 14.2.2013. ..... 08/2012 order dated 14.2.2013 which is at annexure -7 to the memo of this petition whereby learned tribunal has confirmed the order passed by the very same tribunal dated 11.11.2009 in a revision case no. j.r. .....

iris Electronics (India) Pvt. Ltd. Vs. State of Jharkhand Through the ...

Court : Jharkhand

Reported in : 2005(1)BLJR581; [2005(1)JCR130(Jhr)]

..... the petitioner is also a registered dealer under the provisions of bihar finance act, 1981 as well as the central sales tax act, 1956 under the patlipurtra circle, patna and the said registration is operative with effect from 14.9.1997. ..... in exercise of power under section 85 of the bihar reorganization act, 2000, the state of jharkhand has adopted various acts of the then existing state of bihar including the bihar finance act, 1981'and the bihar sales tax rules, 1983 by its notification no. ..... 96, dated 4.4.1994 in exercise of power conferred under section 7(3)(b) of the bihar finance act, 1981 whereby procedures and the conditions were laid down for grant of exemption from payment of tax on the products of the new industrial units possessing exemption certificate in form 'khha- i. ..... existing state of bihar (before creation of new state of jharkhand) and the same is still operative even after creation of the state of jharkhand under the provisions of the bihar reorganization act, 2000, in view of the provisions as contained in section 2(f) read with sections 84 and 91 of the said act, further relief was prayed for quashing the order dated 24.2.2001 (annexure-6) passed by the deputy commissioner, commercial taxes, east circle, ranchi whereby he refused to give benefit on the .....

Union Enterprises Vs. Union of India (Uoi) and ors.

Court : Jharkhand

Reported in : [2008(1)JCR493(Jhr)]

..... the removal of doubts, it is hereby clarified that for the purposes of section 3 of the customs tariff act, 1975 (51 of 1975), the duty of excise leviable on the notified goods shall be deemed to be the duty of excise leviable on such goods under the [the first schedule and the second schedule] to the central excise tariff act, 1985 (5 of 1986), read with any notification for the time being in ..... to the 31st day of march, 1998, or any other financial year, as the case may be, subject to the condition that the manufacturer shall not avail of the benefit, if any, under sub-section (4) of the section 3a of the central excise act, 1944 (1 of 1944):provided that for the month of september, 1997 the commissioner may allow a manufacturer to pay the sum of rupees five lakhs by the 30th day of september, 1997:provided further ..... does not produce the ingots and billets of non-alloy steel during any continuous period of not less than seven days and wishes to claim abatement under sub-section (3) of section 3a of the central excise act, 1944, the abatement will be allowed by an order passed by the commissioner of central excise of such amount as may be specified in such order, subject to fulfillment of the following conditions, namely:(a) the manufacturer shall inform in writing about ..... in the act by the finance act, 1997. ..... by virtue of finance act, 1997, section 3a was inserted in central excise act, 1944 for the purpose of determination of excise duty payable on the basis of capacity of .....

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)

..... section 7(3) of the bihar finance act, 1981 provides for grant of exemption from payment of local tax whereas section 8(5)(k) provides for grant of exemption from payment of central sales tax in accordance with the conditions, prescribed therein. ..... we have already observed hereinabove on the basis of the factual background that the state did extend assurance and promise to the entrepreneurs to grant exemption from payment of sales tax both central and state under central sales tax act and the bihar finance act, 1981 through the medium of its industrial policy of 1995, duly implemented through various statutory notifications. ..... by virtue of government's notification dated 15th december, 2000 issued by the governor of jharkhand, the bihar finance act, 1981, the central sales tax (bihar) act, 1956 and all notifications made thereunder and other various acts, rules and regulations having been enforced and applied in the state of jharkhand after its creation, the present state of jharkhand is bound by all such statutory provisions and notifications, issued during the period prior to ..... debi prasad pal, senior advocate, that the state, in exercise of its power under section 7(3) of the bihar finance act, has no power, competence and jurisdiction to override and/or annul the judicial decision of the apex court and to deny exemption, which is already allowed by the highest court of the land. .....

Bharat Coking Coal Limited Vs. State of Jharkhand,

Court : Jharkhand

Reported in : 2007(1)BLJR669; [2007(1)JCR307(Jhr)]

..... undisputed facts are that the petitioner filed its returns under the provisions of bihar finance act, 1981 and the central sales tax act, 1956 before the commercial taxes authority, sindri circle, jharia for the assessment year ..... the petitioner-unit is registered under the bihar finance act, 1981 and has been filing returns under the said act and also under the central sales tax act, 1956 before the commercial taxes authority, sindri ..... that falls for consideration is whether in the aforesaid premises, the amount of tax deposited by the petitioner is liable to be refunded in view of section 24 of the bihar finance act, 1981. ..... bharat coking coal limited seeks a direction upon the respondents to issue a demand notice showing excess payment of advance sales tax and central sales tax paid by the petitioner according to returns for the year 1986-87 so that the petitioner can make an application for refund of the said amount in the prescribed form and further ..... from bare perusal of the aforesaid provision, it is manifestly clear that subject to the provisions of section 17(5), section 18(1) and section 19 of the act, the assessment proceeding shall have to be initiated and completed by the assessing authority within a period ..... is not entitled to claim any amount which was paid by it according to returns filed by the petitioner because the amount paid is not an advance tax, but it is a tax which was realized from the customer at the time of sale and it is an admitted tax paid by the petitioner. .....

Larsen and Toubro Limited Vs. State of Jharkhand and ors.

Court : Jharkhand

Reported in : 2008(56)BLJR2126; [2008(3)JCR698(Jhr)]; (2009)24VST233(Jharkh)

..... assessment order dated 5/5/2006 for the period, 1999-2000, the petitioner also challenged the vires of rule 13a of the bihar sales tax rules, 1983 as amended by notification dated 01.2.2000 and also section 21(1)(a)(1) of the bihar finance act, 1981 on the ground, inter alia, that such provisions are unworkable and ultra vires in view of the law laid down by the supreme court in the case of gannon dunkerley v. ..... of certain error apparent on the face of the record, the petitioner filed review application under section 47 of the bihar finance act and accordingly, order of review was passed. ..... -rule (1).sub-rule (1)--the amount of labour and other similar charges, for the deduction thereof from the gross turnover of the contract for the purpose of determining the taxable turnover under sub-section (i) of clause (a) of sub-section (1) of section 21, for the goods transferred, in course of the execution of works contract, in the same form or in any other form shall be as under:(a) labour charges for execution of the works;(b) (b) amount paid to a sub-contractor ..... purpose of execution of work contracts by its construction division, the petitioner got itself registered under the jamshedpur urban circle, jamshedpur both under the central sales tax and the bihar finance act. ..... petitioner's case is that it has been filing returns both under the bihar finance act and under the central sales tax act in the jamshedpur urban circle and the assessment order for the years 1999-2000 was duly passed .....

Larsen and Toubro Limited Vs. the State of Bihar (Now Jharkhand) and o ...

Court : Jharkhand

Reported in : [2008(1)JCR210(Jhr)]; (2009)21VST173(Jharkh)

..... this controversy because the question whether a deemed sale resulting from transfer of property in goods involved in the execution of a particular works contract amounts to a sale in the course of inter-state trade or commerce under section 3 of the central sales tax act or an outside sale under section 4 of the central sales tax act or a sale in the course of import under section 5 of the central sales tax act has to be decided in the light of the particular terms of the works contract and it cannot be decided in the abstract. ..... followed by the said high court and affirmed by the supreme court, no assessment at all can be made in absence of proper follow up mechanism of section 21(1) of bihar finance act and as such the assessment orders have to be set aside in its totality.9. ..... the second sale has taken place between the petitioner and the contractoree department, in the state of bihar, which is admittedly an intra-state sale which attracts the levy of bihar sales tax under bihar finance act, 1981 and as such the above amount has been determined as taxable in bihar and the same has been added to the revised gross turnover of the petitioner. ..... mittal submitted that in absence of proper mechanism, both under the provisions of bihar finance act, 1981 as well as bihar sales tax rules, 1983, no assessment at all can be made in respect of work contract. .....

Tata Cummins Ltd. and anr. Vs. State of Jharkhand and ors.

Court : Jharkhand

Reported in : [2003(4)JCR52(Jhr)]; [2006]145STC323(Jharkh)

..... the learned advocate general appearing on behalf of the respondents submitted that the petitioners have an alternative remedy by way of revision under section 46 of the bihar finance act and in view of the existence of such an alternative remedy, it was not necessary or proper for this court to exercise its jurisdiction under article 226 of the constitution ..... learned advocate general sought to argue that under section 7(3) of the bihar finance act, the state government had the power to impose a restriction and consequently, unless tata cummins limited satisfied the conditions laid down in the notification, it could not claim any relief based on ..... ask tata cummins limited to invoke the power of the commissioner under section 46(4) of the bihar finance act appears to us to be inexpedient and even unnecessary. ..... to tata cummins limited, we direct the respondent- state and the authorities of the commercial taxes department under the bihar finance act, to adjust the refundable amount towards sales tax due from tata cummins limited for the accounting year commencing on 1.4.2004. ..... --new units, in addition to the benefit of 'exemption '/set off of sales tax on purchases, will also have the option to choose deferment or exemption of sales tax (both bihar sales tax (bst) and central sales tax (cst) on sale of finished goods for a period of 10 years for category 'a' and 8 years for category 'b' districts from the date of production of the unit with a ceiling of 100% of the fixed investment made .....