2024 (10) TMI 1439

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ST - Exemption from entry tax on implementation of Bihar Policy for Promotion of New and Renewable Energy Sources, 2011 - exemption claim was denied by the Assessing Officer on the ground that there was no notification absolving the levy of entry tax during the period in which the construction was carried out - HELD THAT:- Admittedly, the petitioner s activity occurred during the period 2016-17. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ihar Policy for Promotion of New and Renewable Energy Sources, 2011. The petitioner is an entity who had installed a solar power project on subletting of a contract obtained by the 6th respondent from the Bihar State Power Holding Company Limited, which is the 4th respondent. The petitioner claimed such exemption for the materials imported into the State for the said construction. 2. The exemption .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e order of assessment and direct the Assessing Officer to look at the matter afresh, especially reckoning the notification pointed out by us and the extension of time provided therefrom. 4. The petitioner shall produce a certified copy of the judgment before the Assessing Officer within two weeks from today. The Assessing Officer after giving an opportunity of hearing shall consider the matter and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X