TMI Blog2013 (5) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... sh. The period in question in this petition is between 1.4.2002 and 31.3.2003. The question involved in the present petition is whether the purchases made by the petitioner after 1.11.2000 from an industry which was exempted after creation of the State of Chhattisgarh, petitioner was entitled for the same exemption or not which was available to the petitioner prior to 1.11.2000. The authorities have turned down the contention of the petitioner and subsequently he filed the Writ petition against the order. Held that: - Relying on the decisions made by apex court in Commissioner of Commercial Tax and anr. Vs. Swaran Rekha Cokes and Coals Pvt.Ltd. & ors reported in [2004 (5) TMI 528 - SUPREME COURT] all these petitions are allowed and it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as working in the erstwhile State of Madhya Pradesh which was prior to 1.11.2000 before reorganization of the State. The petitioner was also registered dealer as per the provisions of the MP Commercial Tax Act, 1994. The petitioner made certain purchases from M/s L T Limited, Raipur, now known as M/s Lafarge India Pvt. Ltd., which was a new industrial undertaking exempted from the tax by Notification No.A-3-27/89-ST-V(15) dated 19.2.1991. The aforesaid exemption was granted before reorganization of the erstwhile State of Madhya Pradesh. After coming into force of M.P. State Reorganization act w.e.f. 1.11.2000, a new State of Chhattisgarh was formed. The respondent No.5 which is situated in the new State of Chhattisgarh had continued with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hether on bifurcation of the existing State of Bihar and creation of the State of Jharkhand comprising territories which before the appointed day comprised the territories of the State of Bihar, the benefits flowing from the Industrial Policy of the then State of Bihar crystallised in the notification of the Govt. of Bihar issued under section 7(3)(b) of the Bihar Finance Act, enures to the benefit of the beneficiaries under the policy and under the notification after the appointed day. The question is primarily concerned with the benefit of exemption from payment of sales tax on purchase of raw materials extended to new units undertaking expansion/diversification for their expanded/diversified capacity and incremental production. The in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... division of the erstwhile State of Bihar into two States, any law in force immediately before the appointed day not withstanding territorial references in them shall until otherwise provided by the competent legislature or other competent authority, be construed as meaning the territories within the existing State of Bihar before the appointed day. Though the law may refer to the State of Bihar before and though the State of Bihar had been bifurcated into two by creating the State of Jharkhand the law inforce before the appointed day must continue to operate in the territories which formed the erstwhile State of Bihar. The statutory Notification No. SO 478 dated Dec.22, 1995, therefore, continues earlier constituted the State of Bihar. Unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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