https://www.taxtmi.com/caselaws?id=156315 The court dismissed the writ petitions challenging penalties imposed under the Bihar Finance Act, 1981. It held that no further tax is payable on hard coke manufactured from coal for intra-State sales once tax on coal is paid. The court clarified that while hard coke falls under the definition of coal, this did not address implications for inter-State sales. Additionally, the court emphasized the need to exhaust statutory remedies before seeking relief through writ petitions, directing the petitioners to utilize the alternative remedy of appeal available under the Act. en-us Wed, 27 Sep 1989 00:00:00 +0530 Tue, 17 Sep 2013 18:30:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156315 The court dismissed the writ petitions challenging penalties imposed under the Bihar Finance Act, 1981. It held that no further tax is payable on hard coke manufactured from coal for intra-State sales once tax on coal is paid. The court clarified that while hard coke falls under the definition of coal, this did not address implications for inter-State sales. Additionally, the court emphasized the need to exhaust statutory remedies before seeking relief through writ petitions, directing the petitioners to utilize the alternative remedy of appeal available under the Act. Case-Laws VAT and Sales Tax Wed, 27 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156315