SNOWTEMP COMMERCIAL P LTD Vs. STATE OF BIHAR

JUDGEMENT

(1.) HEARD learned counsel for the parties.

(2.) ADMITTEDLY the petitioners in these writ petitions claim for refund of sales tax realised by the Respondent -Coal Company for sale of coal to them despite the exemption granted by the erstwhile State of Bihar.

(3.) ACCORDING to the learned counsel for the petitioners, this question may not be relevant in the present case as in their case learned Single Judge of this Court has held that they will continue to derive benefit of exemption as per the decision of the erstwhile State of Bihar even after bifurcation and the same has also been upheld by dismissal of appeal by the Division Bench. According to him, the Coal Company has not gone up to Supreme Court against the order of the Division Bench.