https://www.taxtmi.com/caselaws?id=161371 The exemption under S.O. No. 478, issued under the Bihar Finance Act, 1981, applied only to intra-State sales and did not extend to purchases that became inter-State sales after Jharkhand was created. Once the goods moved from Jharkhand to Bihar, the transactions fell within the Central Sales Tax Act, 1956, not the Bihar Finance Act. The 1995 policy resolution did not itself create an enforceable right to exemption for inter-State sales, and the operative source remained the statutory notification, not the policy resolution. No mandamus could therefore be issued to compel exemption on inter-State purchases. en-us Wed, 08 Jan 2003 00:00:00 +0530 Thu, 16 Jan 2014 16:11:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161371 The exemption under S.O. No. 478, issued under the Bihar Finance Act, 1981, applied only to intra-State sales and did not extend to purchases that became inter-State sales after Jharkhand was created. Once the goods moved from Jharkhand to Bihar, the transactions fell within the Central Sales Tax Act, 1956, not the Bihar Finance Act. The 1995 policy resolution did not itself create an enforceable right to exemption for inter-State sales, and the operative source remained the statutory notification, not the policy resolution. No mandamus could therefore be issued to compel exemption on inter-State purchases. Case-Laws VAT and Sales Tax Wed, 08 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161371