2020 (9) TMI 117

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....3 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 Bihar Value Added Tax Ordinance, 2005 cannot ....

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....] 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 Section 94 of the Bihar Value Added Tax Ordinance, 2005 to the exten....

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....viable 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 Bihar & Ors. reported in 2003[1] PLJR 509 wherein this Hon&#39;ble Court held that the Sale....

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.... 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. This issue, in our considered view, can be agitated by the petitioner first with the appropriate author....