Search Results Page

Search Results

1 - 4 of 4 (1.16 seconds)
Documents citing Mahabir Flour Mills vs Commissioner Of Commercial Taxes And ... on 11 December, 1986

Iris Electronics India Pvt. Ltd. And ... vs State Of Bihar And Ors. on 29 January, 2003

In the matter of Mahabir Flour Mills v. Commissioner of Commercial Taxes [1987] 65 STC 296 (Pat) the question relating to the effect of a taxing notification was considered. In the said matter the question before the Supreme Court was that wheat bran (chokar) would be attracted to the sales tax liability or not in view of the taxing notification fixing a particular rate of tax on the wheat bran. The Supreme Court upholding the contention of the said petitioner/ industrialist observed that the taxing notification fixing a particular rate of tax on a particular item has no overriding effect on the exemption notification which expressly exempted the particular item from levying of tax. It was observed that the Notification No. 3320 issued on March 9, 1978 making bran exigible to tax retrospectively with effect from December 26, 1977 would not nullify entry No. 35 of the exemption notification dated December 26, 1977 so far as exclusion of cattle feed and poultry feed from sales tax was concerned for the simple reason that fields of operation of the two notifications under the different sections of the Act are altogether different. It was also observed that while construing taxing statute, if two interpretations are possible, effect must be given to the one that favours the citizens and not to the one that imposes a burden on them.
Patna High Court Cites 26 - Cited by 6 - R S Garg - Full Document

Radhe Krishna Oil Mills Pvt. Ltd. vs State Of Bihar on 18 November, 2005

In the case of Mahabir Flour Mills v. Commissioner of Commercial Taxes and Anr. (1987) 65 STC 296 : 1987 PLJR 624, it came to be held that English version will prevail over Hindi version of the notification with reference to the liability for payment of sales tax in respect of "oil cake" in Entry No. 35 of the notification No. 3320, dated 9th March, 1978, as it provides exemption from payment of sales tax under the Bihar Finance Act, 1981 (In short 'Act').
Patna High Court Cites 4 - Cited by 0 - Full Document
1