2020 (9) TMI 117

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....vil Writ Jurisdiction Case No.5613 of 2005 - -<br>CST, VAT & Sales Tax<br>HONOURABLE THE CHIEF JUSTICE And HONOURABLE MR. JUSTICE S. KUMAR For the Petitioner : Mr. S. D. Sanjay, Sr. Advocate For the Respondent : Mr. Vikash Kumar, S.C. 11 JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Petitioner prayed for the following relief(s):- "[i] For a declaration that the provisions of....

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....e State Government for the un- availed period; [iii] For a declaration that Section 96[3][b] of the Bihar Value Added Tax Ordinance, 2005 to the extent it denied the exemption from payment of Sales- tax on sale of Finished Products, the un-availed remaining period/quantum is arbitrary, and cannot sustain in the eyes of law arbitrary & discriminatory; [iv] For a declaration that S....

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....o the hands of the customers, and under the present ordinance, no tax could be leviable on the value addition on subsequent sale in absence of any provisions of deemed adjustment of the exempted portion of the tax amount ; [vii] For a declaration that the Present Case is covered by the law laid down by this Hon&#39;ble Court in the case of Iris Electronic [India]Pvt. Ltd. Vs. State of Bih....

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....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 payment of tax stands conferred to twenty two Industrial Units and only part exemption of benefit has been given to the petitioner....