2011 (3) TMI 1726

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.... Storage, a dealer within the meaning of the Bihar Tax on Entry of Goods into Local Areas for Consumption, use or Sale Therein Act, 1993 (hereinafter referred to as "The Act of 1993‟) to challenge the orders dated 29th July 2010 made by the Deputy Commissioner of Commercial Taxes, West Circle, Muzaffarpur, under Section 8 of the Act of 1993 read with Section 39(4) of the Bihar Value Added Tax Act, 2005 (hereinafter referred to as "the Act of 2005‟). Under the impugned orders an entry tax and the interest thereon is sought to be recovered for the financial years 2007-08 to 2010-11 for the HDPE/Plastic Containers imported by the dealer for packaging its product (Lichi Pulp). Learned counsel Mr. K.N.Jain has appeared for the pet....

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....out the authority of law. Section 3 of the Act of 1993 is the charging section. It provides for levy and collection of tax on entry of scheduled goods into a local area for consumption, use or sale therein. Section 7 of the Act of 1993, inter alia, provides for imposition of penalty in case a dealer fraudulently evades payment of tax under that Act or wilfully acts in contravention of any of the provisions made in that Act or the rules made thereunder. Section 8 of the Act of 1993 provides that the authority empowered to make assessment, collect or enforce payment of tax and penalty payable by dealer under the Bihar Finance Act, 1981, is empowered to assess, collect and enforce payment of tax and penalty payable under the Act of 1993. Su....

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....he petitioner are plastic containers or HDPE containers as emphasized by Mr. Jain, they are liable to levy of entry tax at the rate of 4%. The question whether they are plastic containers or HDPE containers is totally irrelevant and has no significance as far as the petitioner‟s liability to pay entry tax is concerned. The next question is whether the articles were imported for consumption, use or sale in the State of Bihar. According to the petitioner, the finished product (lichi pulp) was packaged in the HDPE containers and were exported out of the State of Bihar. In the submission of Mr. Jain the imported articles were not consumed, used or sold in the State of Bihar. The said articles were, therefore, not exigible to entry tax ....