Bihar Sales Tax Act, 1959

M/s Eureka Forbes Ltd., the appellant, challenged the assessment of sales tax on its vacuum cleaners for the years 1990-91 to 1993-94, contending that the product should be taxed at the standard 8% rate. The State of Bihar, relying on Entry 81 of the Notification dated 26-12-1977 issued under Section 12 of the Bihar Fi…

Jamana Flour & Oil Mill Ltd., a registered dealer, sold wheat products packed in gunny bags during 1964-65. The Assessing Officer taxed the wheat products at 2% and the gunny bags at 4% under the Bihar Sales Tax Act, 1959, invoking the Roller Mills Wheat Products (Price Control) Order, 1964. The dealer argued that the …

Fertilizer Corporation of India Ltd filed its quarterly sales‑tax returns a few days late without seeking a formal extension, but it paid the tax before the due dates and claimed the 1% rebate under section 15 of the Bihar Sales Tax Act, 1959. The Tribunal and the High Court held that because the returns were not filed…