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4 judgments · newest first · showing 1–4
The appellant, an authorised dealer of Hindustan Lever Ltd, was alleged to have failed to furnish Form IX‑C required under the Bihar Sales Tax Rules to the purchaser, who filed a criminal complaint alleging offences under IPC sections 427, 384 and 420/34, claiming a malafide intention. A Judicial …
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, …
The appellant, Tin Plate Co. of India Ltd., a manufacturer registered under the Bihar Sales Tax Act and Central Sales Tax Act, filed its return for assessment year 1985‑86. The Commercial Tax Officer disallowed its claim of stock transfer as inter‑state sales and levied 10% tax, issuing a demand …
The State of Bihar issued a notification requiring carriers transporting goods exceeding a specified quantity to carry Forms XXVIII A or XXVIII B as permits for verification and assessment of sales tax. Harihar Prasad Debuka, a registered dealer, was penalised for not correctly completing the form …
