BIHAR DISTILLERS ASSOCIATION THROUGH ITS PRESIDENT, SRI VIREN PANDEY, ABHAY BHAWAN Vs. STATE OF BIHAR

JUDGEMENT

(1.) We have heard learned counsel for the petitioners and the learned Advocate General No. 3 on behalf of the State.

(2.) The issue involved is with regard to the liability for payment of commercial tax by the petitioners for the spirit supplied by them to Government Warehouses prior to the date 1.4.1989 and which spirit was then supplied by the State Government Warehouses to manufacturers of countrymade liquor.

(3.) From the records of the writ petition it appears that earlier the Commercial Taxes Department accepted the contention of the petitioners with regard to absence of any liability for payment of commercial taxes prior to 1.4.1989, in light of certain letters of the Excise Department, Government of Bihar. Subsequently, the order granting exemption has been revised imposing liability for the period prior to 1.4.1989 also.