2003 (4) TMI 551

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.... Bihar Finance Act, 1981 (for short, "the Finance Act") as well as under the Bihar Tax on Entry of Goods into Local Areas for Consumption, use or Sale Therein Act, 1993 (for short, as "the Act") has filed the present writ application for a direction to the Collector, Patna, respondent No. 3 and the Assistant Commissioner of Excise, Patna, respondent No. 4, to renew its licence in Excise Form No. 1....

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....Excise Act, 1915. 4.. On March 7, 2003 the petitioner-company applied for renewal of the licence under the aforesaid form No. 19-C after payment of renewal fees. The petitioner-company was asked to file sales tax clearance certificate from the place where it is registered as a dealer. The petitioner-company made an application before the Deputy Commissioner of Commercial Taxes, East Circle, Pat....

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....11, 1994 to November 25, 1999. 6.. Under the provisions of the Act the importer is liable to pay tax on the Scheduled goods and if he is also liable to pay tax under the Finance Act by virtue of sale of such scheduled goods then the tax under the Finance Act shall stand reduced to the extent of the tax paid under the Act. In other words, if the entry tax under the Act has been paid then liabili....

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....n is issued to pay tax under the Act then the amount already deposited under the Finance Act will have to be refunded. It appears from the counter-affidavit that earlier practice was that if the amount of tax has already been paid under the Finance Act then the amount of tax which the petitioner was liable to pay under the Act was used to be adjusted. Now that practice has been given a go-by after....