https://www.taxtmi.com/caselaws?id=161622 The court upheld the Joint Commissioner's decision to set aside the exemption certificate granted by the Deputy Commissioner, ruling that the petitioner was not engaged in manufacturing as defined under the Bihar Finance Act, 1981. Despite the petitioner's challenges through writ petitions and a special leave petition to the Supreme Court, the courts affirmed that the petitioner's activities did not amount to manufacturing. The court emphasized the binding nature of previous judicial decisions and dismissed the writ petition, affirming the denial of tax exemption to the petitioner. en-us Wed, 08 Jan 2003 00:00:00 +0530 Sat, 01 Feb 2014 18:09:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161622 The court upheld the Joint Commissioner's decision to set aside the exemption certificate granted by the Deputy Commissioner, ruling that the petitioner was not engaged in manufacturing as defined under the Bihar Finance Act, 1981. Despite the petitioner's challenges through writ petitions and a special leave petition to the Supreme Court, the courts affirmed that the petitioner's activities did not amount to manufacturing. The court emphasized the binding nature of previous judicial decisions and dismissed the writ petition, affirming the denial of tax exemption to the petitioner. Case-Laws VAT and Sales Tax Wed, 08 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161622