TaxTMI 
TaxTMI 
1995 (8) TMI 275
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....ication published under section 7(3) of the Bihar Finance Act, 1981 (hereinafter referred for short as "the Act"), will also cover exemption from charge of additional tax levied under section 6 of the Act. Brief facts are the following: The appellant in the first case was a dealer in television sets, watches and mixers. The appellant in the second case is a manufacturer of television sets in the State of Bihar. The State Government with a view to encourage industries in the State from time to time announced various schemes granting incentives in the form of exemption from sales tax or purchase tax as the case may be. One such notification bearing No. S.O. 92 dated January 18, 1988, was issued under the express provision of section 7(3) of ....
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....hat the appellants are liable to pay additional tax and they are not entitled to claim exemption from payment of additional tax on the basis of exemption notifications issued under section 7(3) of the Act. Still aggrieved the present appeals are filed in this Court. Learned counsel appearing for the appellants submitted that a look at the definition of "tax" in section 2(x) and taxable turnover in section 21 will go to show that the exemption notifications issued under section 7(3) will come to the aid of the appellants to claim exemption from payment of additional tax. Learned counsel placed reliance on two judgments of this Court reported in Deputy Commissioner of Sales Tax v. Aysha Hosiery Factory (P) Ltd. [1992] 85 STC 106; (1992) Supp....
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.... course of inter-State trade or commerce, or outside the State, or in the course of import of goods into, or export of goods out of the territory of India) as the State Government may, from time to time by notification in the Official Gazette, fix: Provided that State Government may fix different rates within the ceiling rate of 2 per centum on the gross turnover of different goods: Provided further that in the case of declared goods, as defined in the Central Sales Tax Act, 1956 (Act 74 of 1956),- (i) where the tax payable under section 3 or section 4 equals the maximum amount of tax permissible under section 15 of the Act, no additional tax shall be payable under this section; (ii) where the additional tax under this section together ....
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....ices received or receivable in respect of sales of goods; (c) sale prices on account of sales to a registered dealer other than a dealer liable to any tax under sub-section (8) of section 3 of goods mentioned in sub- section (4) of section 11 specified in his registration certificate as being required for resale by him inside Bihar or in course of inter-State trade or commerce: Provided that in the case of such sales a declaration in the prescribed form duly filled up and signed by the registered dealer to whom the goods are sold, or by his manager declared under section 15 is furnished in the prescribed manner by the selling dealer: (d) sale prices at the subsequent stages of sales of such goods as are specified by a notification....