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    <title>2004 (9) TMI 612 - PATNA HIGH COURT</title>
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    <description>The High Court ruled in favor of the petitioner, directing respondent No. 3 to refund the sales tax collected illegally on coal purchases. The judgment emphasized the continuity of the exemption post-bifurcation and the petitioner&#039;s entitlement to relief based on the exemption certificate and legal precedents.</description>
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    <pubDate>Sat, 18 Sep 2004 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=161905</link>
      <description>The High Court ruled in favor of the petitioner, directing respondent No. 3 to refund the sales tax collected illegally on coal purchases. The judgment emphasized the continuity of the exemption post-bifurcation and the petitioner&#039;s entitlement to relief based on the exemption certificate and legal precedents.</description>
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      <pubDate>Sat, 18 Sep 2004 00:00:00 +0530</pubDate>
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