2002 (4) TMI 931

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....ed by the Assistant Commissioner of Commercial Taxes, Hajipur Anchal, Hajipur, contained in annexures 5 and 5A to the writ application stopping the issuance of form XXVIIIB under the provisions of the Bihar Sales Tax Act read with the Bihar Sales Tax Rules. 2.. The petitioner-company is engaged in manufacturing galvanised iron pipes by galvanising black pipes and sells the same with sockets and w....

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....the tax due from him according to such return or revised return, (ii) or has failed to make payment of any amount of tax by the date specified in the notice under sub-section (2) of section 25 and (iii) or in the like manner has failed to make payment of tax by the date extended under first proviso of sub-section (2) of section 25 or has defaulted in payment of instalment. 4.. None of three event....

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....ner. Admittedly, no determination has been made by the sales tax authorities till today that the petitioner is liable to pay 4 per cent sales tax on the sockets purchased and sold by it. Unless that determination is made and the demand is made which is not paid by the petitioner, there is no question of breach of the provisions of the rule 45(b) of the Rules. It is not the case of the department t....