AUTO WORLD Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) Heard learned counsel for the petitioner and learned counsel for the State.

(2.) The petitioner deals in purchase and sale of Yamaha make motorcycles and spare parts within the State of Jharkhand, for which, the petitioner was liable for payment of Jharkhand Value Added Tax, which came in force in the State on 01 st April, 2006. Prior to coming into force of Jharkhand Value Added Tax Act, (herein after referred to as the 'JVAT Act'), admittedly, the petitioner was subject to tax liability under the Bihar Finance Act, 1981. Upon coming into force of JVAT Act, Section 20 of the JVAT Act provided as follows :-

(3.) Rules were also framed by the State of Jharkhand, being Jharkhand Value Added Tax Rules, 2006, (herein after referred to as the 'JVAT Rules'), Rule 26 (1) (b) and (f) which, reads as follows :-