2020 (9) TMI 170

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ted:- 26-8-2020<br>Civil Writ Jurisdiction Case No.1359 of 2010 - -<br>CST, VAT & Sales Tax<br>The Chief Justice And Mr. Justice S. Kumar For the Petitioner/s : Mr.S.D.Sanjay, Sr. Advocate, Ms. Sushila Agrawal, Advocate, Mr. Gautam Kejriwal, Advocate For the Respondent/s : Mr. Vikash Kumar, S.C. 11 ORAL ORDER Petitioner has prayed for the following relief(s): "For a declaration that the Resp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cluding the Bihar VAT Act, 2005; (iii) For a direction to the Respondents to take appropriate measure in terms of the Industrial Policy, 2006 wherein the Respondent State Government has again made similar promise to attract the Entrepreneurs for granting exemption from payment of Sales-tax on sale of Finished Products by providing for refund of the amount through the Industries Department; [iv....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e of Finished Products under the Notification- SONo.:479 dt. 22.12.1995 issued under the Industrial Policy, 1995 as such provision will be ultra vires the provisions of the Constitution of India; [vii] For a declaration that the provision of the Bihar Value Added Tax Act, 2005 to the extent it denies the benefit to the Industrial Units granted exemption in exercise of statutory power by the Stat....