Entry tax exemption claim must consider extended notification validity for renewable energy projects; assessment remitted for fresh review.

An assessment order refusing entry tax exemption was set aside because the Assessing Officer failed to consider the exemption notification for new and renewable energy projects and its extended validity. The notification issued on 10.11.2011 granted exemption for five years up to 10.11.2016, and its operation was extended up to 30.06.2017 by Section 22 of the Bihar Goods and Services Tax (Amendment) Act, 2019 amending Section 174. As the petitioner's activity fell in 2016-17, the exemption claim required fresh examination. The matter was remitted to the Assessing Officer for reconsideration of the notification and its extended effect.

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Issues: Whether the assessment order rejecting exemption from entry tax was liable to be set aside for non-consideration of the exemption notification and the extension of its validity.

Analysis: The exemption notification issued on 10.11.2011 granted exemption for new and renewable energy projects for five years up to 10.11.2016. The petitioner's activity fell in 2016-17. The validity of the notification was extended up to 30.06.2017 by Section 22 of the Bihar Goods and Services Tax (Amendment) Act, 2019, which amended Section 174. The Assessing Officer did not consider the notification or its extended operation while rejecting the exemption claim.

Conclusion: The assessment order was set aside and the matter was remitted to the Assessing Officer for fresh consideration of the exemption notification and its extended validity.

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