TMI Blog2020 (9) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.12.1995 - HELD THAT:- This issue can be agitated by the petitioner first with the appropriate authority and thereafter before the appropriate forum in accordance with law. Petition disposed off. - Civil Writ Jurisdiction Case No. 12689 of 2005 - - - Dated:- 26-8-2020 - HONOURABLE THE CHIEF JUSTICE And HONOURABLE MR. JUSTICE S. KUMAR For the Petitioners : Mr. S. D. Sanjay For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of statutory power 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 Act, 2005 to the extent it denied the exemption from payment of Sales-tax on sale of Finished Products, the un- availed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bihar Value Added Tax Act, 2005 will not be applicable to the product of the petitioner till it reaches to the hands of the customers, and under the present Act no tax could leviale 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 by the law laid down b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n that the so called alternative provided in Section 96[3][b] of the Bihar Value Added Tax Act, 2005 read with Rule 57 of the Bihar Value Added Tax Rules, 2005 i.e. option for deferment from payment of tax is arbitrary discriminatory; and for any other relief(s) for which the Petitioner may legally be found entitled to in the facts circumstances of the present case. Learned counsel for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g out their grievances of discrimination with regard to conferment of benefits under the relevant Statute/Policy, the same shall be considered and decided in accordance with law expeditiously and preferably within a period of three months thereafter. Petition stands disposed of in the above terms. Interlocutory Application, if any, shall stand disposed of. - - TaxTMI - TMITax - CST, VAT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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