TMI Blog2020 (9) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... MI 218 - PATNA HIGH COURT - TMI - Validity of Bihar Value Added Tax Ordinance, 2005 - vested rights accrued to the Petitioners with retrospective effect [before expiry of the period] for exemption from payment of Sales-tax on sale of Finished Products under the Notification- S 0 No.:96 dt. 04.04.1994 and Notification-S 0 No.: 479 dt.22.12.1995 issued under the Industrial Policy, 1993 1995. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -tax on sale of Finished Products under the Notification- S 0 No.:96 dt. 04.04.1994 and Notification-S 0 No.: 479 dt.22.12.1995 issued under the Industrial Policy, 1993 1995 as such provision will be ultra vires the provisions of the Constitution of India ; (ii) For a declaration that the provision of the Bihar Value Added Tax Ordinance, 2005 to the extent it denies the benefit to the Indus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der the Industrial Policy Resolution as being arbitrary, discriminatory and opposed to the doctrine of promissory estoppel ; (v) For a declaration to read down the provisions of the Bihar Value Added Tax Ordinance, 2005 and to allow the Petitioners to avail the benefit of exemption for the remaining period in terms of the Government Notification-S 0 No.: 479 dt.22.12.1995 ; (vi) For a de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand of tax on sale of Products of the Petitioners by the Dealers ; (ix) For a declaration that the so called alternative provided in Section 96[3][b] of the Bihar Value Added Tax Ordinance, 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 Petitioners may le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat as and when petitioners as also similarly situated person(s) approach the respondent authorities venting 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 abov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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