- (1.) This writ petition has been preferred against the order passed by the Commercial Taxes Tribunal, Jharkhand, Ranchi on the interlocutory application dated 18.2.2015, preferred by the petitioner in Revision Petition No. JR 164 & 165 of 2014 dated 3rd March, 2015, whereby an order has been passed by the Commercial Taxes Tribunal, Jharkhand, Ranchi for deposition of Rs. 50% of the demand notice amount, for further hearing of the Revision Petition. Arguments canvassed on behalf of the petitioner:
(2.) It is submitted by the learned counsel for the petitioner that the issue involved in the revision petition preferred before the Commercial Taxes Tribunal, Jharkhand, Ranchi is about exemption, granted under the Industrial Policy, 1995 floated by the erstwhile State of Bihar. The exemption was pertaining to Sales Tax on the purchase of raw materials for a period of eight years from the date of commencement of manufacturing process, which has started on 1st January, 1996. Thus, the exemption granted under the Industrial Policy will remain in force up to 31st December, 2003.
(3.) Learned counsel for the petitioner has taken this court to various orders, including the orders passed in the earlier round of litigation and ultimately the matter was remanded by Hon'ble Supreme Court, especially on the following points: (i) Additional Tax; and (ii) Surcharge;