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Judgment Search Results Home > Cases Phrase: jharkhand value added tax act 2005 Page 1 of about 21,708 results (0.373 seconds)

Jan 18 2007 (HC)

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)

..... products has been withdrawn by the impugned notifications.10. in the meantime the state legislature adopted jharkhand value added tax act, 2005 (hereinafter to be referred as 'vat act'), which became operative with effect from 1st april, 2006. sub-section (3) of section 95 of the vat act converted the tax exemption into deferment of the tax for the balance unexpired period of exemption in respect of all the registered dealers, who ..... been withdrawn. apart from challenging the aforementioned notifications, constitutional validity of the provisions of section 95(3)(ii) and section 96(3) of the jharkhand value added tax act, 2005 is also questioned. in view of the commonality of the grounds of challenge, all these writ petitions were heard together and are being disposed of by this common judgment.2. ..... all the present cases it extends beyond the date of issuance of impugned notifications s.o. 201 and s.o. 202 both dated 30th march, 2006.(vi) jharkhand value added tax act, 2005 came into operation with effect from 1st april, 2006.(vii) after creation of the state of jharkhand on 15th november, 2000, the state government issued order dated 15th december, 2000 and applied bihar finance .....

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Jun 13 2008 (HC)

Tata Steel Limited and ors. Vs. State of Jharkhand and ors.

Court : Jharkhand

Reported in : [2008(3)JCR365(Jhr)]

..... law relating to levy of value added tax on sales or purchases of goods and on entry of goods into ..... , preamble of the act reads as under:an act to provide for and consolidate the ..... said act, 2005 (vat act), the provision of imposition of entry tax on entry of goods into a local area in the state of jharkhand has been introduced.5. before discussing the issue involved in these writ applications, 1 would first file to refer relevant provisions of jharkhand value added tax act, 2005 (in short 'vat act') and subsequent amendments made in the said act by jharkhand value added tax (amendment) act, 2007 (in short amendment act, 2007').6. in the vat act, 2005 .....

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Apr 03 2012 (HC)

Tata Steel Limited and Others Vs. the State of Jharkhand and Others

Court : Jharkhand

Reported in : 2012AIR(Jhar)83

..... state or into a local area from outside the state. however, entry tax levied under vat act, 2005 was adjustable against the tax payable on sale of ..... fund for the purposes specified in the clause (3) from time to time with a view to ensure full and proper utilization thereof. 9. the entry tax deposited under the jharkhand value added tax act, 2005 under minor head-106 of the major head-0042 shall be deemed to have been appropriated into the fund. 10. any amount credited to the fund and ..... may be levied in lieu of octroi. therefore, the adopted bihar tax on entry of goods into local areas for consumption, use or sale therein act, 1993 was repealed by section 96 of the jharkhand value added tax act, 2005 and entry tax was again levied by section 11 of the said jharkhand value added tax act 2005 on consumption, use or sale therein on some 17 goods entering into the ..... india. 6. learned counsel for the petitioners submitted that even after, when the division bench of this court already declared, section 11 of the jharkhand value added tax act, 2005 and the amendment made therein by the act of 2007 ultra vires and unconstitutional as being opposed to article 301 of the constitution of india and are not saved by article 304 of the .....

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May 20 2015 (HC)

Ms Economic Transport Organization Limited Through Its Authorized Sign ...

Court : Jharkhand

..... not come in the way of the petitioner nor come in the way of the respondents. the matter will be decided by the commissioner of commercial taxes, ranchi in -7- accordance with the jharkhand value added tax act, 2005 and the rules made thereunder, and, on the basis of the evidences on record and judicial pronouncement including the order at annexure-6 . those who ..... been preferred mainly for the reason that against a penalty order passed by the commercial taxes officer, chouparan, dated 05.12.2014, under section 72 of jharkhand value added tax act, 2005 (herein after to be referred as the act, 2005), revision application has been preferred by this petitioner before the commissioner of commercial taxes being revision application no. cc( s) no. 259 -2- of 2015, wherein ..... -4- transporter the goods, namely, power transformer, transported from jhansi (u.p) to bokaro, (jharkhand), for which central sales tax, excise and insurance charges etc. are to be paid, and, sail has already obtained a declaration forum, as prescribed under the jharkhand value aided taxes, act, 2005, which is known as sugam-504-g, and the same was given to bhel at jhansi. this ..... declaration was given by bhel to this petitioner. this document is required during the transit of the goods and is to be produced when the goods are entering into the state of jharkhand by this petitioner- .....

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Oct 08 2015 (HC)

Rajesh Modi Vs. The State of Jharkhand and Anr

Court : Jharkhand

..... . case no. 305 of 2014 corresponding to the g.r.no. 1897 of 2014, registered under sections 468/471/472 of the indian penal code and section 84 of the jharkhand value added tax act 2005 ( hereinafter referred as the vat act) pending in the court of s.d.j.m. giridih.2. it appears that on 04.06.2014, a team of the officers of the commercial ..... first information report lodged on the basis of aforesaid search and seizure is unsustainable. it is further -3- submitted that as per sub-rule (2) of rule 39 of the jharkhand value added tax rules, 2006 , it is necessary for the officers to follow the procedure of search prescribed in the code of criminal procedure, 1973. it is submitted that while conducting the search ..... authorised to conduct inspection in the factory premises of the m/s bir steel private limited by the order of commissioner passed under sub-rule (4) of rule 39 of jharkhand value added tax rules, 2006. thus, officers have jurisdiction to enter in the factory premises of the petitioner and carry out inspection. it is further stated that seizure has been made by the ..... , seizure of the documents and seals from the factory premises of the petitioner is legal and valid. it is further submitted that sub-rule (2) of rule 39 of the jharkhand value added tax rules, 2006 applies only to the case of search, it has no application in case of inspection and seizure.5. learned sc-ii, further submits that from perusal of inspection .....

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May 03 2016 (HC)

Ms Express Infratech Pvt Limited Through One of Its Directors Sri Pank ...

Court : Jharkhand

..... purchased.19. now once capital goods are purchased for mining purposes and there is a provision of amendment in the certificate of registration under section 25(4) of the jharkhand valued added tax act, 2005 to be read with rules 7 and 12 of the central sales (registration & turnover) rules, 1957, we hereby, direct the respondents to carry out that amendment and ..... by this petitioner in the memo of this writ petition. this revised returns have been filed under the central sales tax act, in which inter-state purchases have been mentioned. similarly, under the provisions of rule 29 (3) of the jharkhand valued added tax act, 2005 for filing of revised returns, thus, (a) looking to the invoices and the details of invoices as stated ..... n. patel:1. in this writ application the petitioner mainly has challenged the order passed by the deputy commissioner, commercial taxes, east circle, ranchi, dated 03.09.2013 (annexure-5) passed under section 25(4) of the jharkhand value added tax act, 2005 read with rule 12 of the central sales (registration and turnover) rules, 1957. the petitioner has also challenged the ..... order passed by the joint commissioner of commercial taxes (administration), ranchi division, ranchi dated 10.10.2013 (annexure-6), whereby the amendment sought .....

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Feb 06 2017 (HC)

Exide Industries Limited Through Its Branch Accountant Mr Debdatta Muk ...

Court : Jharkhand

..... audit objection has been raised for the assessment year 2009-10 and a 2 reassessment order was passed on 29.06.2015 for rs.1,24,57,816.66 under jharkhand value added tax act, 2005.4) being aggrieved by the said order, an appeal was preferred by this petitioner and the same was dismissed on 03.03.2016, against which, revision case has also been ..... the facts and circumstances of the case, it appears that for the assessment year 2009-10, for this petitioner the assessment process was completed and the legally payable amount under jharkhand value added tax act, 2005 has been fixed at rs.9,86,38,648/-. however, since the petitioner had already deposited rs.9,86,36,290/-, the demand for the balance amount of rs.2 ..... ). 6. in view of the aforesaid decision also, we, hereby, quash and set aside the notice of demand issued under section 46 of the jharkhand value added tax act, 2005 to be read with rule 17(2) of the rules thereunder dated 20th january, 2017 (annexure 15 to the memo of this writ petition). nonetheless, if the revision application is ..... view of these facts, the respondents-state should not have issued the notice of demand under section 46 of the jharkhand value added tax act, 2005 to be read with rule 17(2) enacted thereunder. the revision application preferred by this petitioner is pending before the commercial taxes tribunal. this revision application cannot be made infructuous by issuance of such type of notice by the respondents-state .....

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Feb 12 2016 (SC)

State of Jharkhand and Ors. Vs. Tata Steel Ltd and Ors.

Court : Supreme Court of India

..... certificate granted subsequently.6. in pursuance of the aforesaid judgment, the 1st respondent company availed the benefit of exemption. as the facts would unveil, on 01.04.2006, jharkhand value added tax act, 2005 (for brevity, jvat act ) came into force. prior to that, through a notification so no.202 dated 30.03.2006 issued under section 7(3) of the 1981 ..... on april 15, 2006 submitted an application for registration under deferment of payment of tax. in the said application it has been stated thus:- with the enactment of the jharkhand value added tax act, 2005 , effective from 01.04.2006, exemptions have been converted to the deferment of payment of tax. we expressed our strong protest for withdrawing the said exemption of tata steel and ..... replaced by deferment of payment of tax provision. we also pray you to review the provision of the ..... fixed asset as determined, as might have been allowed to such dealer under that act, by a notification published in official gazette by the state government. 8. rule 64 of the jharkhand value added tax rules, 2006 (for short the rules ) deals with deferment. the said rule reads as under:- 64. deferment.-(1) (a) all such industrial units, which were availing the .....

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Jan 09 2017 (HC)

Ms Dozco India Pvt Ltd Through Its Authorised Signatory Niket Kumar Si ...

Court : Jharkhand

..... 4 is also appealable order. appeal can be preferred under section 79 of the jharkhand value added tax act, 2005 before the joint commissioner of commercial taxes, dhanbad and revision application can also be -2- preferred under section 80(4) of the jharkhand value added tax act, 2005 before the commissioner of commercial taxes, ranchi.3) as the efficacious alternative remedy of appeal and thereafter a revision ..... challenge mainly on the ground that entry no.25 of schedule ii of part b entitles the respondents to levy tax at the rate of 5% under jharkhand value added tax act, 2005, whereas the respondents have demanded 14% of the tax. this is the main bone of contention on the sale of spare parts of heavy earthmoving machineries. counsel ..... by direct service.4) this matter is adjourned to be enlisted on 13th february, 2017. (d. n. patel, j) manoj/ (ratnaker bhengra, j) in the high court of jharkhand at ranchi l.p.a. no. 93 of 2016 __________ __________ versus __________ ... ... ... __________ ------ coram: hon'ble mr. justice d. n. patel hon'ble mr. justice ..... floor, p.o. & p.s. - esplanade, district kolkata (wb) petitioner versus 1. the state of jharkhand through the commissioner of commercial taxes, jharkhand, ranchi 2. joint commissioner of commercial taxes (administration), dhanbad division, dhanbad 3. deputy commissioner of commercial taxes, urban circle, dhanbad 4. commercial taxes officer, bokaro circle, bokaro ... ... ... respondents ------ coram: hon'ble mr. justice d. n. patel .....

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Jan 18 2017 (SC)

Southern Motors Vs. State of Karnataka and Ors.

Court : Supreme Court of India

..... while exploring the underlying intent of a notification pertaining to the period of repayment by the respondents-assessee, which had earlier availed the benefit of deferment of payment of tax under the jharkhand value added tax act, 2005 did exhaustively dwell on the golden rule of interpretation based on literal and plain meaning of the words/expressions used in a statute and with approval placed reliance on ..... 2)(c) in particular of the karnataka value added tax rules, 2005 (for short, hereinafter to be referred to as the rules ) so as to facilitate the determination of taxable turnover as defined in section 2(34) of the karnataka value added tax act, 2003 (for short, hereinafter to be referred to as the act ) in interface with section 30 of the act and rule 31 of the rules.2 ..... statute, notification etc., the conditions thereof are to be strictly complied with in order to avail the same. section 19(20) of the tamil nadu value added tax act, 2006, which in clear terms, denied the benefit of input tax credit, where any registered dealer sold goods at a price lesser than the price at which the same had been purchased, was adverted to consolidate ..... would be to extract sections 29 and 30 of the act as hereunder: 29. tax invoices and bills of sale (1) a registered dealer effecting a sale of taxable goods or exempt goods along with any taxable goods, in excess of the prescribed value, shall issue at the time of the sale, a tax invoice marked as original for the sale, containing the .....

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