https://www.taxtmi.com/caselaws?id=160014 The court held that section 13(1)(b) of the Bihar Finance Act, 1981, does not require the manufacturing site to be located within Bihar for concessional rates of purchase. The court emphasized that the plain language of the provision does not impose a geographical limitation on the situs of manufacture or sale of goods. As a result, the court set aside the order cancelling the petitioner's certificate and instructed the authorities to reinstate it. The writ petition was allowed with no costs. en-us Tue, 25 Aug 1998 00:00:00 +0530 Fri, 06 Dec 2013 17:49:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160014 The court held that section 13(1)(b) of the Bihar Finance Act, 1981, does not require the manufacturing site to be located within Bihar for concessional rates of purchase. The court emphasized that the plain language of the provision does not impose a geographical limitation on the situs of manufacture or sale of goods. As a result, the court set aside the order cancelling the petitioner's certificate and instructed the authorities to reinstate it. The writ petition was allowed with no costs. Case-Laws VAT and Sales Tax Tue, 25 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160014