2020 (9) TMI 218

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....les Tax<br>2020 (9) TMI 218 - PATNA HIGH COURT - TMI<br>PATNA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 26-8-2020<br>Civil Writ Jurisdiction Case No.4903 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, Advocate For the Respondent : Mr. Vikash Kumar, SC-11. JUDGMENT ( Per: HONO....

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....ower by the State Government to that extent, it will not be applicable in relation to Industrial Units enjoying the benefits promised by the 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 remai....

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....ar Value Added Tax Ordinance, 2005 will not be applicable to the products of the Petitioners till it reaches to 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 b....

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....n the facts & circumstances of the present case." Learned counsel for the petitioners 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, petitioners alone stands discriminated inasmuch as the benefit of exemptio....