EUREKA FORBES LTD Vs. STATE OF BIHAR

JUDGEMENT

(1.) All these writ petitions involving common point of law were filed by the same petitioner relating to the assessment of sales tax for different periods, i.e., 1987-88, 1988-89, 1989-90 and 1990-91. Thereby they are disposed of by common orders.

(2.) Eureka Forbes Ltd., petitioner, a limited company having its office at Patna, Ranchi, Jamshedpur, etc., is doing business of selling vacuum cleaner. Petitioner has challenged notices issued by the respondent-Deputy Commissioner of Commercial Taxes, Jamshedpur, under Section 19(1) read with Section 17(2) of the Bihar Finance Act, 1981 (annexure 1 series in respective writ petitions) ; orders of reassessment (annexure 2 series of respective writ petitions) and orders passed in revisional applications by the Commissioner of Commercial Taxes, Patna (annexure 3/1), by which the orders of reassessment have been upheld and the revision petitions have been dismissed.

(3.) The brief facts of the case are as follows : The assessments with regard to sale of vacuum cleaners for the aforesaid periods, i.e., 1987-88, 1988-89, 1989-90 and 1990-91 were made by the assessing authority treating the vacuum cleaners as "machinery", which was taxable at the rate of 8 per cent. On 6th of August, 1991, the Commissioner of Commercial Taxes, Patna, issued one order (annexure 4) in terms with Rule 7(10)(4) of the Bihar Sales Tax Rules, 1983, by which permission was granted to the petitioner to furnish consolidated return, with respect to business premises situated at Jamshedpur, Ranchi, Dhanbad and Muzaffarpur, at one place, namely, Pataliputra Circle, Patna. Earlier, to that, assessments for the aforesaid periods had already been made by the Jamshedpur Circle, Bihar.