2020 (9) TMI 170

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....gement / Order / Decisions)<br>Dated:- 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 reli....

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...., 2006 without contravening any provision of any Act including 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....

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....before expiry of the period/Quantum] for exemption from payment of Sales-tax on sale 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 be....

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.... and granted under the Industrial Policy Resolution as being arbitrary, discriminatory and opposed to the doctrine of promissory estoppel; & [x] For a declaration to read down the provisions of the Bihar Value Added Tax Act, 2005 and to allow the Petitioner to avail the benefit of exemption for the remaining period in terms of the Government Notification-SO No.: 479 dt. 22.12.1995; and fo....