Patna High Court - Orders
Amara Raja Batteries Ltd. vs State Of Bihar & Anr on 10 May, 2016
Author: Ramesh Kumar Datta
Bench: Ramesh Kumar Datta, Sudhir Singh
Patna High Court CWJC No.8194 of 2016 (2) dt.10-05-2016
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.8194 of 2016
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Amara Raja Batteries Ltd.
.... .... Petitioner/s
Versus
State of Bihar & Anr
.... .... Respondent/s
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Appearance :
For the Petitioner : Mr. D.V.Pathy
Mrs. Manju Jha
For the Respondent/s : Mr. Pawan Kumar, A.C. to G.A.9
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CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA
and
HONOURABLE MR. JUSTICE SUDHIR SINGH
ORAL ORDER
(Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA)
2 10-05-2016Learned counsel for the petitioner submits that the goods in question, upon which the entry tax has been levied, were merely replacement goods under warranty, which fact has been accepted by the same authority while making assessment under the Bihar Value Added Tax Act, 2005 and thus there could not have been a second levy of entry tax on such replacement goods.
As prayed for by learned counsel for the State, put up on 21st June, 2016 to enable him to seek instructions and file counter affidavit in the matter.
Until further orders, no coercive action shall be taken pursuant to the impugned order dated 29.02.2016.
(Ramesh Kumar Datta, J) V.P.Sinha/-
(Sudhir Singh, J) U