IN THE HIGH COURT OF JUDICATURE AT PATNA

Miscellaneous Appeal No.1346 of 2016

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M/s Hebe Steels Pvt. Ltd. A private limited company having its place of

business at Mohalla Sadalpur (Kumhrar), Patna City and District Patna

through its one of the Directors Ishwar Prasad Goenka, son of Late Bhola

Ram Goenka, resident of Heera Nand Sah Lane, Chowk Patna City, P.S.

Chowk Patna City and District- Patna.

... ... Appellant/s

Versus

1.

The State of Bihar through the Principal Secretary cum Commissioner of

Commercial Taxes, Commercial Taxes Department, Bihar, Patna

2.

The Additional Commissioner of Commercial Taxes, Commercial Taxes

Department, Bihar, Patna.

3.

The Commercial Taxes Officer, Patna City, West Circle, Patna City.

... ... Respondent/s

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Appearance :

For the Appellant/s

:

Mr. Ramesh Kumar Agrawal, Advocate

Mr. Shive Kumar, Advocate

Mr. Rabindra Prasad, Advocate

For the Respondent/s

:

Mr. Lalit Kishore, AG

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CORAM: HONOURABLE THE CHIEF JUSTICE

and

HONOURABLE MR. JUSTICE S. KUMAR

ORAL JUDGMENT

(Per: HONOURABLE THE CHIEF JUSTICE)

Date : 16-08-2022

The instant appeal is directed against the judgment

dated 17.08.2016 passed by the Chairman and the Members of

the Commercial Taxes Tribunal, Bihar, Patna (hereinafter

referred as ‘the Tribunal’ only) in Revision Case No. PT 219 of

2008 for the period 1997-98 (01.04.1997 to 15.12.1997) under

the provisions of the Bihar Finance Act, 1981 by which the

Tribunal has been pleased to dismiss the revision application

Patna High Court MA No.1346 of 2016 dt.16-08-2022

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filed by the appellant after upholding the rejection of claim of

sales tax exempted sale as S.S.I. Unit for Rs. 1,34,60,825/- and

therefore also upheld the imposition of sales tax @ 4 % thereon.

Learned counsel for the appellant seeks permission

to withdraw the present appeal, for the same having rendered

infructuous.

Permission granted.

The instant appeal stands disposed of as

withdrawn.

Interlocutory Application(s), if any, shall stand

disposed of.

Amrendra/PKP

(Sanjay Karol, CJ)

(S. Kumar, J)

AFR/NAFR

CAV DATE

Uploading Date

18.08.2022

Transmission Date