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Supreme Court Of India

(From : 2002 (2) Patna LJR 334)

Hon'ble Judge(s): N. Santosh Hegde, B. P. Singh , JJ

(A) Constitution of India , Art.226— Bihar Finance Act (5 of 1981) , S.7(3)(b)— Territorial jurisdiction - Reorganisation of State of Bihar - Exemption from sales tax granted inter alia to new Units under Bihar Act - Refusal on ground that purchases were made from newly formed Jharkhand State - Writ petition against, filed in High Court of Patna, Bihar - Maintainable, since exemption notification issued by Bihar State formed basis of claim and thus part of cause of action arose in Bihar - Moreso, since State of Jharkhand itself had filed Letters Patent Appeal without objecting to jurisdiction of Patna High Court. (Para 24) (B) Bihar Reorganisation Act (30 of 2000) , S.84, S.85, S.2(f)— Bihar Finance Act (5 of 1981) , S.7(3)(b)— S.O. No. 478, D/- 22-12-1995 issued by State of Bihar - Extension of Bihar Laws to newly formed Jharkhand State - Sales tax exemption under Bihar Act - Granted to Industrial Units commencing production between 1995-2000 - Cannot be denied to beneficiary Units on formation of Jharkhand State - Exemption Notification No. 478 of 1995 issued by State of @page-SC3381Bihar - Is law and stands extended to Jharkhand by virtue of S. 84 of Reorganisation Act - Notification No. 478 of 1995 is not repudiated or amended by Industrial Policy issued by State of Jhar....