Bihar Finance Act

The State of Jharkhand challenged the sales‑tax assessment of Voltas Ltd., which was engaged in works contracts for air‑conditioning plants. The issue was whether, under the Bihar Sales Tax Act, only the value of goods sold in a works contract is taxable or whether other charges such as labour, design, and consumables …

Crown Re‑roller (P) Ltd., a re‑rolling mill in Orissa, purchased iron and steel scrap from registered dealers. The State of Orissa, under an industrial policy, exempted raw material purchases from sales tax, but a 1989 notification shifted the taxable event to the first point of sale. The company claimed a refund of sa…

Crown Re-roller (P) Ltd., a re‑rolling mill, purchased iron and steel scrap from registered dealers after the State of Orissa issued a 1989 notification making such material taxable at the first point of sale. The company claimed a refund of sales tax under Section 14 of the Orissa Sales Tax Act, arguing that tax had b…