TaxTMI 
TaxTMI 
1998 (2) TMI 542
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....88 (Deepak Construction v. State of Bihar) (6) C.W.J.C. No. 2192 of 1988 (Arvind Kumar Mishra v. State of Bihar) (7) C.W.J.C. No. 1672 of 1988 (Ajay Kumar v. State of Bihar) (8) C.W.J.C. No. 1582 of 1988 (Vikash Engineering Company v. Union of India) (9) C.W.J.C. No. 1575 of 1988 (Bhrugu Nath Pandey v. State of Bihar) (10) C.W.J.C. No. 1569 of 1988 (Shankar Prasad v. State of Bihar) (11) C.W.J.C. No. 1562 of 1988 (Baleshwar Prasad v. State of Bihar) (12) C.W.J.C. No. 1535 of 1988 (Ajay Construction v. State of Bihar) (13) C.W.J.C. No. 2189 of 1988 (Chandrahas Rai v. State of Bihar) (14) C.W.J.C. No. 1658 of 1988 (Sidhnath Prasad v. State of Bihar) (15) C.W.J.C. No. 1656 of 1988 (Langeshwari Prasad Singh v. Stat....
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....tate of Bihar) (37) C.W.J.C. No. 1644 of 1988 (Prem Kumar Singh v. State of Bihar) (38) C.W.J.C. No. 1646 of 1988 (Satya Narain Ram v. State of Bihar) (39) C.W.J.C. No. 1207 of 1988 (Konark Construction v. State of Bihar) (40) C.W.J.C. No. 1901 of 1988 (Ashok Kumar Choudhary v. State of Bihar) (41) C.W.J.C. No. 1963 of 1988 (A.K. Singh v. State of Bihar) (42) C.W.J.C. No. 1917 of 1988 (Gopal Himat Singhka v. State of Bihar) (43) C.W.J.C. No. 1920 of 1988 (Lal Babu Yadav v. State of Bihar) (44) C.W.J.C. No. 1924 of 1988 (Kameshwar Pd. Singh v. State of Bihar) (45) C.W.J.C. No. 1928 of 1988 (Palamau Construction v. State of Bihar) (46) C.W.J.C. No. 1930 of 1988 (Shri Shital Prasad Jaiswal v. State of Bihar) (4....
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....nstruction Company v. State of Bihar) (68) C.W.J.C. No. 272 of 1988 (Shri Trilok Nath v. State of Bihar) (69) C.W.J.C. No. 281 of 1988 (Arora Construction Co. v. State of Bihar) (70) C.W.J.C. No. 244 of 1988 (Motilal Agrawal v. State of Bihar) (71) C.W.J.C. No. 273 of 1988 (Arora Construction Co. v. State of Bihar) (72) C.W.J.C. No. 243 of 1988 (Bashamal v. State of Bihar) (73) C.W.J.C. No. 245 of 1988 (Harpal-das Maldhyani v. State of Bihar) (74) C.W.J.C. No. 246 of 1988 (Sudamamal v. State of Bihar) (75) C.W.J.C. No. 742 of 1988 (Babu Lal Bhagat v. State of Bihar) (76) C.W.J.C. No. 741 of 1988 (E.B.I. Construction Agency v. State of Bihar) (77) C.W.J.C. No. 4536 of 1988 (G.S. Construction v. State of Bihar) ....
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....is Court. The Full Bench of this Court in the case of Builders Association of India v. State of Bihar [1992] 85 STC 362; [1992] 1 PLJR 1, held that the provisions of section 25A of the Act is ultra vires. 3.. Another set of writ petitions which were listed before us in the last month, on the basis of decision in Builders Association case [1992] 85 STC 362 (Pat) [FB]; [1992] 1 PLJR 1 [FB] have been disposed of rendering those petitions infructuous inasmuch as the provisions of section 25A of the Act has been declared ultra vires in the said decision and hence the question of realising sales tax from the petitioners, who are carrying on business of works contract does not arise. 4. In Builders Association case [1992] 85 STC 362 (....
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....es to the registered dealers. In the instant batch of cases most of the petitioners are not registered dealers and, therefore, the legal difficulty felt is that the provision of section 42 of the Act will be of no avail to them who are not registered dealers under the Act. 9.. We have already observed that if unlawful tax is recovered, it will be violative of the provisions of article 265 of the Constitution and, therefore, the State is obliged to refund the amount which has been unlawfully recovered. This legal position is not at all disputed. But at the same time, it is also not disputed that tax on sale is a shifting tax and if the same is realised from the consumers and paid to the State exchequer by the dealers/agents (or contractor....