TaxTMI 
TaxTMI 
2020 (9) TMI 48
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....OURABLE THE CHIEF JUSTICE And HONOURABLE MR. JUSTICE S. KUMAR For the Petitioners : Mr. S. D. Sanjay For the Respondents : Mr. Vikash Kumar (SC-11) JUDGMENT ( Per: HONOURABLE THE CHIEF JUSTICE ) Petitioner has prayed for following relief (s) : "(i) For a declaration that the provisions of Bihar Value Added Tax Act, 2005 cannot nullify & take away the vested rights accrued to the petitio....
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....enied the exemption from payment of Sales-tax on sale of Finished Products, the un- availed remaining period/quantum is arbitrary, and can not sustain in the eyes of law being arbitrary & discriminatory; (iv) For a declaration that Section 94 of the Bihar Value Added Tax Act, 2005 to the extent it repeals the rights & privileges acquired & accrued on the basis of the Bihar Finance Act, 1981, not....
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.... (vii) For a declaration that the Present Case is covered by the law laid down by this Hon'ble Court in the case of Iris Electronic [India] Pvt. Ltd. Vs. State of Bihar & Ors. reported in 2003(1) PLJR 509 wherein this Hon'ble Court held that the Sales-tax Department can not levy any tax on the goods manufactured by an Exempted Unit. (viii) For a declaration that in view of non implementa....
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.... facts & circumstances of the present case." Learned counsel for the petitioner fairly concedes that with the passage of time, present petition has become infructuous inasmuch as there is change with respect to the position of law. However, it is pointed out that with the enforcement of the new Enactment/Policy, petitioner alone stands discriminated inasmuch as the benefit of exemption from paym....