Judgment Search Results Home > Cases Phrase: value added tax act 2003 section 50 payment of interest on refunds Court: patna Page 1 of about 1 results (0.062 seconds)

Bharat Sanchar Nigam Ltd. Vs. State of Bihar and ors.

Court : Patna

..... on 31.3.2006 and the need for the department to get the money before that day, so much so, that even though section 39 of the value added tax act gives to the assessee a period of thirty days and section 25 of the bihar finance act, 1981 (which was in existence on the material date) ordinarily allows a period of not less than forty five days to make payment of the demand, the assistant commissioner, in deviation from the normal, demanded the ..... section 25(ka) of the bihar finance act, 1981 and section 41(1) of the value added tax act ..... the petitioner an opportunity of hearing and then pass a fresh order on its liability for deduction of advance tax while making payment of the bills of its suppliers / contractors. ..... the assistant commissioner noted that the petitioner had failed to deduct advance tax from the bills of its works contractors despite repeated reminders in that ..... the notice is at annexure 5 from which it appears that it was issued by the assistant commissioner, commercial taxes on 16.3.2006 asking the petitioner to appear before him on 22.3.2006 at 11 in the morning. ..... the petitioner to show cause why a penalty under the aforesaid provisions may not be imposed on it for its failure to make deductions of advance tax from the bills of its works-contractors before payment of their bills. ..... be entitled to get back the amount realised from them on the basis of the previous order / demand letter either by way of refund or by way of adjustment against its future tax liabilities.9. .....

JaIn Industries Vs. the State of Bihar and ors.

Court : Patna

..... of schedule iii to the bihar value added tax act.3. ..... drugs and medicines, whether patent or proprietary, including vaccines, disposable hypodermic syringes, hypodermic needles, catguts, sutures, surgical dressing, medicated ointments produced under the license issued under the drugs and cosmetics act, 1940 but excluding any cosmetics, perfumery, toiletry and hair oil, whether or not such cosmetics, perfumery, toiletry and hair oil is manufactured under any drug license and whether or not such cosmetics, perfumery ..... orissa decision being more direct in that it examined the nature of lal dant manjan under the orissa sales tax act appears to be more helpful to the petitioner.10. ..... but learned counsel over looks that in the relevant entry under the bihar vat act it is expressly said that an item of toiletry would not qualify as drug or medicine because it was manufactured under any drug licence and it contained any medicinal ..... , j (as his lordship then was) speaking for the court held that lal dant manjan was a drug within the meaning of orissa sales tax act read with entry no. ..... the apex court affirmed the order passed by the cegat holding that dant manjan lal manufactured by the appellant companies did not fall within the meaning of an ayurvedic medicine to qualify for exemption from payment of excise duty under notification, dated 1.3.1978. ..... secondly it is pointed out that section 3a of the drugs and cosmetics act that defines ayurvedic medicines refers to a work called ayurvedic sar- .....

Food Corporation of India Vs. the State of Bihar and ors.

Court : Patna

..... the petitioner, food corporation of india, seeks to challenge the order, dated 12.09.2006 passed by the commercial taxes officer, patliputra circle, patna under section 8 of the bihar tax on entry of goods into local area for consumption, use or sale therein act, 1993 read with section 32 of the bihar value added tax act, 2005 charging entry tax amounting to rs. ..... advocate general countered the submission by taking the stand that if for some goods the rate of entry tax was higher than the rate of sales tax then that might be a ground to challenge the notification fixing the rate of entry tax under sub-section (i) of section 3 of the entry tax act but on that basis, it could not be argued that the act was itself discriminatory or violative of article 304(a) of the constitution. ..... but the second amendment act (act 9 of 2003) inserted section 3a that empowered the state government to amend or alter the schedule of the act or to add anything in it by issuing a ..... the amendments introduced in the act by amending act 10 of 2001 (with effect from 5.11.2001) and by amending act 9 of 2003 and amending & validating act 11 of 2003 (with effect from 22.08.2003) were, however, violative of the proviso to article 304(b) of the constitution ..... he nevertheless, held that payment of entry tax only on the value of goods sold and not on the total value of goods brought in the local area amounted to concealment and hence, imposed penalty apart from levying entry tax on the differential value of the goods. .....

B.S. Enterprises Vs. State of Bihar and ors.

Court : Patna

..... jain submitted that unlike the phrase in section 8(4) of the central sales tax act, section 95 of the value added tax act expressly provide for the time element to be dealt with in the rules. mr. ..... sub-clause (b) of section 15 of the central sales tax act reads as follows: (b) where a tax has been levied under that law in respect of the sale or purchase inside the state of any declared goods and such goods are sold in the course of inter-state trade or commerce, the tax so levied shall be refunded to such person in such manner and subject to such conditions as may be provided in any law in force in that state. 20. ..... in that decision, rule 35 of the bihar sales tax rules, 1983 prescribing a period of limitation for claiming refund under section 15 of the central sales tax act was held invalid. ..... in this case, sub-rules (2) and (3) of rule 39a of the mysore sales tax rules, fixing a period of time for filing claim for refund under section 15b of the central sales tax act were struck down as ultra vires section 5(4) of the mysore sales tax act, holding that the impugned rule was an attempt to deny the dealers the refund to which they were entitled under the law or at least to make enforcement of that right unduly difficult. .....

Neo Carbon Pvt. Limited Vs. State of Bihar and anr.

Court : Patna

..... the question that arises for consideration in these two cases is whether it is permissible to claim adjustment of central sales tax (cst) payable on sales of goods in course of inter state trade against any input tax credit accruing under section 16 of the bihar value added tax act, 2005.2. ..... he then referred to rule 12 of the bihar value added tax rules, 2005. ..... this would be in conformity with the principles and the main object and purpose of the value added tax law i.e. ..... 5767 of 2006 the petitioner company purchases waste paper on payment of tax @ 4% as provided under section 14 read with schedule 3 of the act. ..... to avoid double taxation and to save the dealer from the harassment of first making payment and then to run around for getting its refund.21. ..... he submitted that section 16(1) dealt with the accrual of the credit and it was confused by the petitioners to mean that the credit so accrued could be used for non-payment of its c.s.t. ..... both the petitioners claim that instead of actual payment their c.s.t. ..... ray shivaji nath, aag 4 appearing on behalf of the state submitted that the liability for payment of c.s.t. .....

isha Distribution House Pvt. Ltd. Vs. State of Bihar and anr.

Court : Patna

..... it is to be stated that the question raised in this case has now become academic as after coming into force of the value added tax act all matters have to be dealt with under the provisions of that act.9. ..... in absence of such notification, year is referable to the financial year and advance tax has to be estimated and collected under section 3(10) of the act only with regard to the concerned financial year and not beyond that.6. ..... with regard to the demand for payment of estimated tax for the fourth quarter (january to march, 2005), notice has been assailed on the ground that the petitioner has already deposited all the taxes up to february, 2005 and also estimated tax in advance for the month of march, 2005 and as such there is no question of further payment of estimated tax for the fourth quarter (january to march, 2005). ..... thus, the notice demanding collection of advance tax for the financial year 2005-06 in the financial year 2004-05 is contrary to the provisions contained under section 3(10) of the act and accordingly, that part of the notice is quashed.7. ..... according to the definition, 'year' means financial year and the same has been defined under section 4(20) of the bihar and orissa general clauses act, 1917 as meaning the year commencing on the first day of april. ..... 1153 dated february 11, 2005 issued under section 3(10) read with section 25 of the bihar finance act by the deputy commissioner of commercial taxes, patna south circle, patna directing it to make payment of rs. .....

Birla Corporation Ltd. Vs. State of Bihar and ors.

Court : Patna

Reported in : (2009)26VST471(Patna)

..... whether a dealer under the bihar value added tax act, 2005 (hereinafter referred to as, 'the act') against whom neither any tax is found payable nor is due, could be subjected to the penal provisions of section 54(4) of the act for reasons of non-submission of a report of audit in the prescribed form duly signed and verified by an accountant within the meaning of the chartered accountant act, 1949 or by a person entitled to act as an auditor of companies by virtue of the provisions of section 226(2) of the companies act, 1956, is the question posed before us.2. ..... the provisions underlying section 24 relates to submission of returns, payment of tax, interest and penalty, section 25 provides for scrutiny of returns, section 26 is reiatable to self-assessment of tax, section 32 relates to detection of escaped turnover and all these provisions contain penal provisions for breach thereof. ..... 2) and affirmed in appeal by the appellate authority vide order dated june 29, 2009 (annexure 3) are set aside and any amount realized by the respondents from the petitioner by reason of the impugned orders shall stand refundable to the petitioner within a period of three months from the date of receipt of a copy of this order.45. .....

iris Electronics India Pvt. Ltd. and ors. Vs. State of Bihar and ors.

Court : Patna

..... not have any overriding effect on the exemption certificate issued under section 7(3)(b) of the finance act or the industrial policy but shall govern the ordinary sales of unexempted products or at best can control the levy of sales tax on basis of the value added derivative provided the purchaser-dealer adds its profit to the first ..... july 17, 2002 in exercise of its power conferred under section 11(3) of the finance act by which the respondents have specified to levy multi-point tax (tax at every stage after adding value) on certain goods mentioned in the schedule of the ..... october 21, 1980, the government published a notification under section 10 of the kerala general sales tax act, 1963 granting exemption but some limits were imposed on ..... the selling dealer wherever he adds value to the price which he himself had added then sales tax is to be paid on the value added or on the additional price.36. ..... the high court that the state was overburdened with overdraft and deficit budget, therefore, the public interest was shown in issuing the notification in question under the sales tax act. ..... 96 dated april 4, 1994 in exercise of powers conferred under section 7(3)(b) of the finance act prescribing the details of the procedure and the conditions for grant of exemption from payment of tax on the products of the new industrial units which had obtained exemption certificate in form ii enclosed ..... tax calculated was to be paid over to the government and any tax already paid was not to be refunded .....

Commissioner of Wealth-tax Vs. Suresh Mohan Thakur

Court : Patna

..... tax officer that the value of the gold ornaments was exempt under section 5(1)(viii) of the wealth-tax act, and, therefore, should not be included in the net wealth of the assessee under the wealth-tax act ..... the very fact that the words 'but not including jewellery' were retrospectively added with effect from april 1, 1963, and the explanation was added with effect from april 1, 1972, by the same finance act in section 5(1)(viii), gave out a clear intention of parliament that the wider meaning of the word 'jewellery' as contained in the explanation, was not to be applied for ..... , platinum, whether or not studded with precious stones, if would not bepermissible to give to the word a narrow meaning as to exclude ornaments made only of precious metals, merely because an explanation added subsequently clarified that jewellery would include ornaments made of gold, silver or any other precious metal or alloy whether or not containing any precious or semi-precious stone. ..... therefore, the fact that the amendment to section 5(1)(viii) was effected retrospectively, while explanation 1 was added prospectively, cannot be of much significance in interpreting the word 'jewellery' in section 5(1)(viii) of the act, as it stood in the years ..... the submission that the inclusive definition contained in the explanation, which became effective from april 1, 1972, was added merely as a matter of abundant caution, was rejected, as in their opinion it was clearly intended to give a wider meaning to the word .....

Vinod Kumar Dudani. Vs. State of Bihar, and anr.

Court : Patna

..... an admitted fact that petitioner was assistant commissioner, commercial taxes, and arrived at the scene in the earlier complaint bearing no.1647 of 2005 filed on 15th july, 2005 in connection with value added tax (vat) and stating some sort of interference, non-co- ..... is also undisputed that at the relevant time inspite of receipt of due notice for registration the concerned firms were not registered and when on 14th july, 2005 local authorities of commercial tax department, including the petitioner, arrived at the shop, namely, shanker tea store, some wrong took place there giving rise to lodging of first information report at the instance of petitioner ..... instituted against the complainant opposite party no.2 on 14th july, 2005 itself for the offences under sections 353 and 504 of the indian penal code besides sections 81(1) (a) and 81(3) (e) wherein after investigation charge sheet was submitted and cognizance has already ..... judicial magistrate, on recording witnesses; the enquiry cognizance for the offence under sections 379, 448 and 506 of the indian penal code was taken giving ..... 728 of 2005 on 23rd july, 2005 for the offence under sections 506, 387 and 388 of the indian penal code against the petitioner stating therein that on 15th june, 2005 he called his father having business in the name ..... this much is undisputed that bihar vat act, 2005 was a new legislation at the relevant time and the authorities of commercial taxes were pursuing the same and the different dealers were .....