2002 (4) TMI 931

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Hajipur, contained in annexures 5 and 5A to the writ application stopping the issuance of form XXVIIIB under the provisions of the Bihar Sales Tax Act read with the Bihar Sales Tax Rules. 2.. The petitioner-company is engaged in manufacturing galvanised iron pipes by galvanising black pipes and sells the same with sockets and without sockets. By the impugned orders, the authorities have stopped .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ) or has failed to make payment of any amount of tax by the date specified in the notice under sub-section (2) of section 25 and (iii) or in the like manner has failed to make payment of tax by the date extended under first proviso of sub-section (2) of section 25 or has defaulted in payment of instalment. 4.. None of three eventualities has happened in this case as the petitioner has been payin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... authorities till today that the petitioner is liable to pay 4 per cent sales tax on the sockets purchased and sold by it. Unless that determination is made and the demand is made which is not paid by the petitioner, there is no question of breach of the provisions of the rule 45(b) of the Rules. It is not the case of the department that the petitioner has not filed the return or the amount has not .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X