9911796707
TMI Blog2004 (9) TMI 612X X X X Extracts X X X X X X X X Extracts X X X X ..... November 15, 2000, the date on which the State of Bihar was bifurcated and a new State of Jharkhand was created. Since the petitioner was in regular need of coal it continued to purchase the same but it was coerced to pay sales tax with effect from November 15, 2000 though it had been granted exemption certificate. 2.. The petitioner challenged the said action of the respondents in C.W.J.C. No. 15830 of 2001, which was heard along with C.W.J.C. No. 13697 of 2001, Sri Ram Enterprises v. State of Bihar and analogous cases by a learned single Judge of this Court who after hearing the parties and in view of the judgment dated April 2, 2002 of the division Bench passed in L.P.A. No. 240 of 2002 (Commissioner, Commercial Taxes, Ranchi v. Swarn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcial Tax v. Swaran Rekha Cokes and Coals Pvt. Ltd. [2004] 136 STC 57. before the Supreme Court and in that view of the matter, the writ petitions were permitted to be withdrawn holding that the judgment and order of the Supreme Court shall be binding on the parties including the question of refund, annexure 7. 3.. The petitioner thereafter filed an application for refund before the authority, respondent No. 3, the Central Coalfields Limited. However, no action was taken in spite of the reminders. Thus, the petitioner was forced to file this writ petition for issue of direction to respondent No. 3 to refund the sales tax collected from it on purchase of coal. The copy of the writ petition was served on the counsel for the respondents. Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecember 22, 1995 notwithstanding the fact that the erstwhile State of Bihar has been divided into two States by creation of the new State of Jharkhand. We are also satisfied that the said S.O. No. 478 has not been either modified, amended or altered by the State of Jharkhand and, therefore, it must continue to operate in the State of Jharkhand till such time as it is modified, repealed or altered in the manner prescribed by section 85 of the Act." 5.. It is evident from the aforesaid paragraph that collection of the sales tax from the petitioner was held illegal and it has been made clear that S.O. No. 478 dated December 22, 1995 notwithstanding the fact that the erstwhile State of Bihar has been divided into two States by creation of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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