Assessment appeals over four years concerning classification of Light Diesel Oil under Bihar entry tax schedule entries. Court concluded LDO falls within 'Diesel and Petrol' entry taxed at 16%, applying common parlance and user tests, answered the legal question in favour of revenue and dismissed the appeals.
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IN THE HIGH COURT OF JUDICATURE AT PATNA Miscellaneous Appeal No.161 of 2017
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NTPC Ltd. having its Registered Office at NTPC Bhawan, Scope Complex, 7 Institutional Area, Lodhi Road, New Delhi- 110003 and Regional Office at 2nd Floor, Lok Nayak Jaiprakash Bhawan, New Dak Buglow Road, Patna800001.
... ... Appellant/s
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with
Miscellaneous Appeal No. 160 of 2017
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NTPC Ltd. having its Registered Office at NTPC Bhawan, Scope Complex, 7 Institutional Area, Lodhi Road, New Delhi- 110003 and Regional Office at 2nd Floor, Lok Nayak Jaiprakash Bhawan, New Dak Buglow Road, Patna800001.
... ... Appellant/s
Versus
... ... Respondent/s
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with
Miscellaneous Appeal No. 162 of 2017
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NTPC Ltd. having its Registered Office at NTPC Bhawan, Scope Complex, 7 Institutional Area, Lodhi Road, New Delhi- 110003 and Regional Office at 2nd Floor, Lok Nayak Jaiprakash Bhawan, New Dak Buglow Road, Patna800001.
... ... Appellant/s
Versus
... ... Respondent/s
Patna High Court MA No.161 of 2017 dt.10-12-2024 2/5
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with
Miscellaneous Appeal No. 163 of 2017
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NTPC Ltd. having its Registered Office at NTPC Bhawan, Scope Complex, 7 Institutional Area, Lodhi Road, New Delhi- 110003 and Regional Office at 2nd Floor, Lok Nayak Jaiprakash Bhawan, New Dak Buglow Road, Patna800001.
... ... Appellant/s
Versus
... ... Respondent/s
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Appearance :
(In Miscellaneous Appeal No. 161 of 2017) For the Appellant/s : Mr. D.V.Pathy, Advocate For the Respondent/s : Mr. Ajeet Kumar, GA-9 (In Miscellaneous Appeal No. 160 of 2017) For the Appellant/s : Mr. D.V.Pathy, Advocate For the Respondent/s : Mr. Ajeet Kumar, GA-9 (In Miscellaneous Appeal No. 162 of 2017) For the Appellant/s : Mr. D.V.Pathy, Advocate For the Respondent/s : Mr. Ajeet Kumar, GA-9 (In Miscellaneous Appeal No. 163 of 2017) For the Appellant/s : Mr. D.V.Pathy, Advocate For the Respondent/s : Mr. Ajeet Kumar, GA-9 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE NANI TAGIA CAV JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)
Date : 10-12-2024
The appeals arise from the orders of assessment as confirmed by the Tribunal in the years, 2008-09, 2009-10, 2010-11 and 2011-12.
Patna High Court MA No.161 of 2017 dt.10-12-2024 3/5
years. We refer to the orders produced in M.A. No. 161 of 2017.
(i) Whether, LDO is taxable under 8% as covered under Entry no. 23 of the Bihar Entry of Goods into Local Areas for Consumption, Use or
Patna High Court MA No.161 of 2017 dt.10-12-2024 4/5
Sale Therein Act, 1993 or under Entry
no. 22 taxable at 16%?
July, 2008 are extracted hereunder:
| Sl. No. | Description of goods | Rate (inpercent) |
|---|---|---|
| Entryno. 22 | Diesel and Petrol | 16% |
| Entry no. 23 | All other petroleum | products 8% |
| except those specified | in S.No | |
| 22&26 |
Patna High Court MA No.161 of 2017 dt.10-12-2024 5/5
the order of the Tribunal and answer the question of law in
favour of the revenue and against the assessee.
(K. Vinod Chandran, CJ)
Nani Tagia, J: I agree
(Nani Tagia, J)
aditya/-
| AFR/NAFR | |
|---|---|
| CAV DATE | 04.12.2024 |
| Uploading Date | 11.12.2024 |
| Transmission Date |
1 issue framed by the court
Whether Light Diesel Oil (LDO) is taxable at 8% under Entry no. 23 or at 16% under Entry no. 22 ('Diesel and Petrol') of the Bihar Entry Tax Act, 1993.
2 provisions across 1 enactments
NTPC Ltd.
The State of Bihar through the Commissioner of Commercial Taxes, Bihar, Patna
Deputy Commissioner of Commercial Taxes, West Circle, Muzaffarpur
Assistant Commissioner of Commercial Taxes, West Circle, Muzaffarpur
Commercial Taxes Officer, West Circle, Muzaffarpur
K. Vinod Chandran
Nani Tagia
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
