Appeal against a Commercial Taxes Tribunal common order on taxation of toners and cartridges under the Bihar VAT Act; delay condoned and appeal allowed in identical terms as a companion miscellaneous appeal following precedents on the issue.
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IN THE HIGH COURT OF JUDICATURE AT PATNA Miscellaneous Appeal No.227 of 2024
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M/s Savex Technologies Private Limited, a Private Limited Company incorporated under the provisions of Companies Act, 1956, having its Branch Office at G-37, P. C. Colony, Kankarbagh, Patna, through its Authorized Representative, namely, Shiv Kumar Jha, Male, aged about 43 years, son of Dhaneshwar Jha, Resident of House No. C/37, New A.G. Colony, Khagaul Road, Near G.D. Goenka School, Danapur, P.S. Khagaul, District Patna.
... ... Appellant/s
Versus
... ... Respondent/s
====================================================== Appearance : For the Appellant/s : Mr. Mohit Agarwal, Advocate For the Respondent/s : Mr. Government Pleader 7 ======================================================
CORAM: HONOURABLE MR. JUSTICE BIBEK CHAUDHURI and HONOURABLE MR. JUSTICE DR. ANSHUMAN ORAL JUDGMENT (Per: HONOURABLE MR. JUSTICE DR. ANSHUMAN) Date : 09-10-2025
Ref: I.A. No.1 of 2024
Heard learned Counsel for the appellant and
learned Counsel for the State-respondents.
filed for extension of the period of limitation as there is delay of
Patna High Court MA No.227 of 2024 dt.09-10-2025 2/7
16 days in preferring the present memo of appeal.
Ref: I.A. No.2 of 2024
Patna High Court MA No.227 of 2024 dt.09-10-2025 3/7
order passed by the Commercial Tax Tribunal, Bihar, Patna, vide order dated 5th of December, 2023.
M.A. No.227 of 2024
Patna High Court MA No.227 of 2024 dt.09-10-2025 4/7
vide order dated 06.08.2025, Miscellaneous Appeal No.231 of 2024 was allowed by a coordinate Division Bench of this Hon’ble Court. Counsel for the appellant submits that since the matter directly and substantially in issue in the present appeal is exactly similar to the Miscellaneous Appeal No.231 of 2024, therefore, he submits that the present appeal may be allowed in the light of order dated 06.08.2025 passed in Miscellaneous Appeal No.231 of 2024 by Hon’ble Division Bench.
“In the instant petition, Appellant has
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prayed for the following relief(s):
“1. That the present appeal is being directed against the order dated 05.12.2023, communicated on 15.12.2023 vide Memo No. 510 dated 14.12.2023 certified copy of which was served on 13.03.2024 passed by learned Commercial Taxes Tribunal, Bihar, Patna, presided by Chairman, Member Department and Member Account in Appeal Case No. PT-179 of 2019 whereby the appeal preferred by Appellant against the order dated 25.11.2017 passed in Appeal Case No. ST/PR-149/2017-18 by the Additional Commissioner of State Taxes (Appeal), Central Division, Patna was partly confirmed on the issue of taxation of Tonner and Cartridges at the rate prescribed for goods of residuary entry but remanded the issue of adjustment of Entry Tax from VAT liability and imposition of interest under section 39(4) of the Bihar VAT Act, 2005 to the Lower Court for fresh examination and to pass fresh order in regard to the same.”
2. On 30th July, 2025, we have passed
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the following order:
“Learned counsel for the appellant submits that the matter could be disposed of in terms of the judgment referred in Hewlett Packard India Sales Pvt. Ltd. Vs. State of Assam and others reported in (2012) 56 VST 472 : 2012 SCC OnLine Gau 903; Canon India Private Limited Vs. State of T.N. reported in 2013 SCC OnLine Mad 2038 : (2014) 305 ELT 255 and Wep Peripherals Ltd. Lko. Throu Authorised Secy. Vs. Commissioner of Commercial Taxes U.P. Lucknow reported in 2018 SCC OnLine All 5572.
2. Learned counsel for the State is requested to peruse the same and make her statement whether the matter is covered or not?
3. Re-list this matter on
06.08.2025.”
3. Today, learned counsel for the State, on instruction, submitted that the present matter could be disposed of in the light of our order dated 30.07.2025 with reference to judicial pronouncements.
4. Accordingly, Appellant has made
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out a case so as to interfere with the impugned order dated 05.12.2023 passed in Appeal Case No. PT-178 of 2019 & PT-179 of 2019 (Memo No. 510, dated 14.12.2023) and they are set aside in the light of the principle laid down by the judicial pronouncement (cited supra).
5. Accordingly, Miscellaneous Appeal No. 231 of 2024 stands allowed.”
the present appeal and Miscellaneous Appeal No.231 of 2024 are directly and substantially identical.
is hereby allowed in terms of the observation made in Miscellaneous Appeal No.231 of 2024 quoted above.
Mkr./-
| AFR/NAFR | NAFR |
|---|---|
| CAV DATE | NA |
| Uploading Date | 09.10.2025 |
| Transmission Date |
2 issues framed by the court
Whether the delay of 16 days in filing the appeal should be condoned.
Whether this appeal arising from Appeal Case No. PT-178 of 2019 could be allowed in terms of the order dated 06.08.2025 in Miscellaneous Appeal No.231 of 2024 concerning taxation of toners and cartrid
Colour shows how this judgement treated each authority
Hewlett Packard India Sales Pvt. Ltd. Vs. State of Assam and othersRelied on¶12
(2012) 56 VST 472 : 2012 SCC OnLine Gau 903 · Who else cites this
Canon India Private Limited Vs. State of T.N.Relied on¶12
2013 SCC OnLine Mad 2038 : (2014) 305 ELT 255 · Who else cites this
Wep Peripherals Ltd. Lko. Throu Authorised Secy. Vs. Commissioner of Commercial Taxes U.P. LucknowRelied on¶12
2018 SCC OnLine All 5572 · Who else cites this
1 provisions across 1 enactments
M/s Savex Technologies Private Limited
The State of Bihar through the Secretary cum Commissioner of State Taxes
The Commissioner of Commercial Taxes (Secretary cum Commissioner of State Taxes)
The Joint Commissioner of Commercial Taxes (Appeals), Central Division, Patna
The Commercial Taxes Officer, Patliputra Circle, Patna
Bibek Chaudhuri
Dr. Anshuman
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
