K. Vinod Chandran, CJ. – The questions of law framed in the above appeal arising from the order of the Commercial Taxes Tribunal, Bihar (henceforth for short, ‘the Tribunal’) by order no.6 dated 27.07.2015 are the following: –

“(I) Whether on the facts and in the circumstances of the case, ‘the Tribunal’ was justified in denying adjustment of entry tax paid on the damaged cement against VAT liability?

(II) Whether on the facts and in the circumstances of the case, the appellant is liable to pay entry tax on damaged cement under the provisions of the Entry Tax Act and whether the appellant is not entitled for the refund or adjustment of the same?

(III) Whether on the facts and in the circumstances of the case, the imposition of interest under Section 39 (4) of the VAT Act is arbitrary, illegal and without jurisdiction?”

2. The facts on which the above questions of law arise are as follows: –

The appellant manufactures and sells cement across the country through its various sales unit, one of which is located at Patna and the appellant was also a registered dealer under the Bihar Value Added Tax Act, 2005 (for brevity, ‘VAT Act’). The appellant imports cement into the State from outside