SHARDA CONSTRUCTION Vs. STATE OF BIHAR

JUDGEMENT

(1.) THE validity of section 25A of the Bihar Finance Act 1981 and subsequent amendment thereof in 1993 by Bihar Taxation (Amendment and Validation) Act, 1993 is again under challenge before this Court.

(2.) THE petitioner firm is a contractor and executing works contract after receiving materials like bitumen, cement etc. from the Government of Bihar. Its main grievance is that inspite of strucking down the provision of section 25A by this Court in view of the aforesaid amendment of 1993, the authority has issued a direction for deduction of sales tax from the bills of the petitioner as well as from the arrear bills of which no deduction was made while issuing the same.

(3.) MR . Alamdar Hussain, learned Standing Counsel no. VI, arguing on behalf of the respondent State, however, contends that the said Division Bench decision does not cover the case of the petitioner because this Court has only struck down the provision to the extent they provide for deduction from payment made on account of labour charge and other services towards sales tax only.