SWASTIC ENGINEERING WORKS Vs. STATE OF BIHAR

JUDGEMENT

(1.) THE Court is not inclined to interfere in the order which has been impugned dated 13 September 1994, whereby the petitioner has not received the relief to receive refund on sales tax under the Bihar Finance Act, 1981 . The contention of the petitioner is that in any case he was not chargeable to sales tax as he was enjoying the sales tax holiday, which was granted to him for setting up a new industries. This statement cannot be taken in the affirmative because in para 9 of the petition there is an issue whether the exemption had been granted only with the liability to pay sales tax on purchase of raw materials or on the sales tax of finished products manufactured by the petitioner. Be that as it may the issue is about an assessment order which the petitioner says denies refund of sales tax. The petitioner instead filing an appeal under Section 45, filed an application for review.

(2.) IN the circumstances clearly the petitioner is avoiding the appellate provision which provides a clear cut remedy for the issues to be debated.

(3.) IN the circumstances fully relying on the judgment of the learned judge and dis -agreeing with nothing the order of the learned Judge, the order of September 13, 1994 is upheld.