Neo Carbon (P) Ltd. vs State of Bihar and Anr.
Input tax credit-Adjustment against Central Sales Tax-There was no provision for adjustment of Central Sales Tax against the input tax credit within the Bihar VAT Act 2005 for goods purchased consumed in [LexDoc Id : 303934]
HC (Patna)
2006
Satyanarayan Bhandar vs State of Orissa and Ors.
Concessional rate of sales tax-Not applicable to processed barley-Concessional sales tax rate of 4% at first point of sale applicable to barley cereal could not be extended to processed barley i.e. Robinson barley, a [LexDoc Id : 308288]