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TMI Blog2020 (9) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... nd continuation with the exemption from payment of Sales-tax - purchase of Raw Materials on sale of Finished Products to the extent in respect of quantum/amount made in the Industrial Policy - withdrawal of exemption before completion of the period for availing the amount of exemption - petitioner seeks permission to withdraw the present petition as the same has become infructuous. HELD THAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rial Policy, and cannot withdraw the same before completion of the period for availing the amount of exemption; (ii) For a direction to the Respondents to fulfill its solemn promise made by the Industrial Policy Resolution, 1995 in any other form which suits to the Respondent-State as they are allowing the benefit of exemption promised to the New Industrial Units by the Industrial Policy, 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n sale of Products of the Petitioner by the Dealers for exemption period covered by the Exemption Certificate; [vi] For a declaration in alternative that the provisions of Bihar Value Added Tax Act, 2005 vide Act No. 27 of 2005 published in the official gazette on 23.6.2005, cannot nullify take away the vested rights accrued to the Petitioner with retrospective effect [before expiry of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Finished Products, the un-availed remaining period/quantum is arbitrary, and cannot sustain in the eyes of law arbitrary discriminatory; [ix] For a declaration that Section 94 of the Bihar Value Added Tax Act, 2005 to the extent it repeals the rights privileges acquired accrued on the basis of the Bihar Finance Act, 1981, Notification issued there under and granted under the Industrial ..... X X X X Extracts X X X X X X X X Extracts X X X X
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