https://www.taxtmi.com/caselaws?id=760840 An assessment order refusing entry tax exemption was set aside because the Assessing Officer failed to consider the exemption notification for new and renewable energy projects and its extended validity. The notification issued on 10.11.2011 granted exemption for five years up to 10.11.2016, and its operation was extended up to 30.06.2017 by Section 22 of the Bihar Goods and Services Tax (Amendment) Act, 2019 amending Section 174. As the petitioner's activity fell in 2016-17, the exemption claim required fresh examination. The matter was remitted to the Assessing Officer for reconsideration of the notification and its extended effect. en-us Tue, 12 Mar 2024 00:00:00 +0530 Tue, 13 May 2025 19:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760840 An assessment order refusing entry tax exemption was set aside because the Assessing Officer failed to consider the exemption notification for new and renewable energy projects and its extended validity. The notification issued on 10.11.2011 granted exemption for five years up to 10.11.2016, and its operation was extended up to 30.06.2017 by Section 22 of the Bihar Goods and Services Tax (Amendment) Act, 2019 amending Section 174. As the petitioner's activity fell in 2016-17, the exemption claim required fresh examination. The matter was remitted to the Assessing Officer for reconsideration of the notification and its extended effect. Case-Laws GST Tue, 12 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760840