(1.) In these petitions, the Indian Oil Corporation, hereinafter referred to as "the Corporation", challenge, various orders passed by the Assistant Commissioner of Commercial taxes, Special Circle, Patna, pertaining to imposition of entry tax for various periods between 2008-09 to 2014-15, as different orders have been passed on various dates, they are challenged separately in each of the petitions. However, as the facts and questions of law involved are identical, all the petitions are being disposed of by this common order.
(2.) For the sake of convenience, pleadings, documents and materials available in the record of CWJC No.17151 of 2014 are being referred to in this order.
(3.) The petitioner is a Government Company incorporated under the provisions of the Companies Act, 1956. The petitionerCorporation is a dealer as defined in the Bihar Value Added Tax Act, 2005, the Central Sales Tax Act, 1956 and the Bihar Tax on Entry of Goods in to Local Areas for Consumption, Use or Sale Therein Act, 1993 (hereinafter referred to as the "VAT Act", "Central Act" and the "Entry Tax Act", respectively).
ABOUT US "REGENT COMPUTRONICS PVT. LTD." is a Company incorporated in 1991 under the provisions of the Companies Act, 1956. Since its inception to 1995, the Company was busy in carrying out the activities related to various Banks' Job Work..
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