- (1.) Leave granted in S.L.P. (C) No. 13401 of 2003.
(2.) In this batch of appeals by special leave, common questions of law arise for determination which for their answer depend on the interpretation of Ss. 2(f), 84 and 85 of the Bihar Reorganisation Act, 2000 (Act 30 of 2000) enacted by the Parliament (hereinafter referred to as the "said Act") which on and from the appointed day created the new State of Jharkhand comprising the districts specified in S. 3 thereof which formed part of the erstwhile State of Bihar. It is undisputed that the Central Government by Notification published in the Official Gazette appointed the 15th of November, 2000 as the appointed day.
(3.) The core question which arises in these appeals is whether on bifurcation of the existing State of Bihar, and creation of the State of Jharkhand comprising territories which before the appointed day comprised the territories of the State of Bihar, the benefits flowing from the Industrial Policy, 1995 of the then State of Bihar crystallised in the Notification of the Government of Bihar issued under S. 7(3)(b) of the Bihar Finance Act, 1981 published in the Official Gazette on 22-12-1995, ensure to the benefit of the beneficiaries under the policy and under the Notification after the appointed day. In the cases in hand, we are primarily concerned with the benefit of exemption from payment of sales tax on purchase of raw materials extended to new Units, and similar benefits to Units, undertaking expansion/diversification for their expanded/diversified capacity and incremental production.;