TaxTMI 
TaxTMI 
2011 (1) TMI 1296
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....warehouse maintained by the State Government ; through the Excise Department. The charge of Commercial Taxes Department is that the appellant had not paid its sales tax liability for some periods both prior and subsequent to April 1, 1989. The stand of the petitioner is that it could not pay the sales tax due, as the same was not paid to it by the purchaser, the Department of Excise, Government of Bihar. The Sales Tax Department began to pressurize the petitioner to make payment of the sales tax liability. This forced the petitioner to stop further supply of the rectified spirit. The Excise Department, Government of Bihar, too persuaded the petitioner-unit to continue the supply of rectified spirit. A copy of telegram from Excise Department....
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....oth before the Excise Department and the Commercial Taxes Department. A copy of the representation dated December 17, 1992 made to the Excise Commissioner is annexed as annexure 4 to the writ petition. The Excise Department even wrote to the Government for allocation of finance to meet the requirement of sales tax payment. The petitioner complains that notwithstanding the aforesaid aspects, the Assistant Commissioner, Commercial Taxes vide demand notice dated January 14, 1993 called upon it to pay the sales tax liability of Rs. 9,24,852.72 paise, besides penalty of Rs. 1,76,399 for the delayed payment. Mr. Piyush Lal, learned AC to learned AAG 1 has made elaborate submissions in support of stand of the State Government which we find to be u....
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....warehouses maintained by the State Government. It appears that up till now the State Government has not taken any decision as to the point at which the sales tax would be levied. Further more, the State Government has not yet decided whether the manufacturing unit would collect the sales tax from the Excise Department or the Excise Department would pay the sales tax amount to the Commercial Taxes Department. In the case of Bihar Distillers Association v. State of Bihar reported in [2011] 43 VST 472 (Patna) ; [2010] 4 PLJR 796, a similar issue came for consideration, wherein this court observed that the manufacturing unit should not suffer on account of stand off between the Departments of the Governments when admittedly the payment of sale....