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1 - 10 of 18 (0.38 seconds)Section 19 in The Finance Act, 2018 [Entire Act]
Section 17 in The Finance Act, 2018 [Entire Act]
Larsen And Toubro Ltd., Mumbai vs State Of Bihar And Ors. on 5 November, 2003
9. The assessment order passed against the assessee in respect of works contract by applying Rule 13A was challenged before the Patna High Court in the case of "Larsen and Toubro v. State of Bihar" {2004} 134 STC 354. In that case the fact was that petitioner executed a works contract and submitted return. In response to the notice issued by the Commercial Tax Authority, petitioner produced their metes and bonds and other details to finalize assessment for the period 2000-01. The order of assessment was passed on 7th January, 2002. The said order was challenged on the ground inter alia that the manner and extent of deduction as contemplated under Section 21(1)(a)(i) has not been provided. The said case was registered by the department on the ground that deductions were made as per the amended Rule 13A of the Sales Tax Rules as amended in February 2000. The Division Bench of the Patna High Court set aside the assessment order holding that Rule 13A of the Rules as amended in 2000 was not workable because the manner and extent of deduction relating to any other charges has not been provided. The Bench observed:
Section 5 in The Finance Act, 2018 [Entire Act]
The Rajasthan Sales Tax Act, 1994
Section 58 in The Finance Act, 2018 [Entire Act]
Section 47 in The Finance Act, 2018 [Entire Act]
Section 48 in The Finance Act, 2018 [Entire Act]
Gannon Dunkerley And Co. vs The State Of Rajasthan And Ors. on 28 February, 1994
3. Besides challenging the re-assessment order dated 5/5/2006 for the period, 1999-2000, the petitioner also challenged the vires of Rule 13A of the Bihar Sales Tax Rules, 1983 as amended by notification dated 01.2.2000 and also Section 21(1)(a)(1) of the Bihar Finance Act, 1981 on the ground, inter alia, that such provisions are unworkable and ultra vires in view of the law laid down by the Supreme Court in the case of Gannon Dunkerley v. State of Rajasthan 1988 STC 204 as well as the judgment passed by the Patna High Court in the case of Larsen & Toubro Ltd. v. State of Bihar (2004) 134 STC 354.