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TMI Blog2013 (5) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in all these cases are identical, all these petitions are being decided by this common order. For the convenience, facts are taken from W.P. No.19140/2011(O). The petitioner has sought the following relief: "7.1 to quash the assessment order dated 30.01.2006 (P/3); 7.2 to quash the appellate order dated 12.04.2007 (P/5); 7.3 to quash the revision order dated 23.06.2011 (P/7); 7.4 to hold that notification dated 19/02/1991 (P/1) is still applicable; 7.5 to hold that no tax is payable by the petitioner in respect of purchases made between 2002-03 from L & T Ltd; 7.6 to issue such other writ or direction or order which this Hon'ble Court deems proper in the circumstances of the case to give relief to the petitioner." The facts o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel appearing for the petitioner in W.P. No.19140/2011(O) that the controversy has been settled by the apex Court in Commissioner of Commercial Tax and anr. Vs. Swaran Rekha Cokes and Coals Pvt.Ltd. & ors reported in (2004) 6 SCC 689 = [2004] 37 VKN 570 and it was submitted that in view of the verdict of the apex Court, these petitions may be allowed. The position on facts is not disputed by Shri H.S. Shrivastava, Counsel assisted by Shri Sandesh Jain, appearing for the respondent No.5 in W.P. No.19140/2011(O) and for the petitioners in W.P. No.5308/04(O), W.P.No.2654/2006(O), W.P. No.1893/2007(O) and W.P. No.2261/2007(O). The apex Court in Commissioner of Commercial Tax and anr. Vs. Swaran Rekha Cokes and Coals Pvt.Ltd. & ors. consideri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led to the said benefit. On civil appeals before the Supreme Court: Held, that the benefit of exemption from payment of sales tax on purchase of raw materials extended to new industrial units and similar benefits to units undertaking expansion/diversification for their expanded/diversified capacity and incremental production under the Industrial Policy of the then State of Bihar [crystalised in Notification SO NO.478 dated Dec.22, 1995, under section 7(3)(b) or the Bihar Finance Act, 1981] does not come to an end on the appointed day [Nov.2000] on which on reorganisation, the existing States of Bihar was bifurcated into two States, Bihar and Jharkhnad,but, enures to the beneficiaries under the Industrial Policy and notification even there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reality intra-State sale transactions of the erstwhile State of Bihar may have become inter-State transactions, after reorganisation. Therefore, it is held that the benefit of exemption from payment of sales tax on purchase of raw materials in respect of new units or the benefit envisaged for units which have undertaken diversification or expansion are available to those units if eligible under SO No.478 notwithstanding the fact that the erstwhile State of Bihar has been divided into two States by creation of the new State of Jharkhand." As the controversy involved in this case is identical, the apex Court has found that the benefit which was available to an exempted unit prior to reorganization to continue to the unit even after reorgani ..... X X X X Extracts X X X X X X X X Extracts X X X X
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