Supreme Court of India
M/s Kumar Distributors (p) Ltd./beltek India v. State of Bihar and Ors.
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What the Court ordered
For the foregoing reasons, we find no substance in these appeals and High Court was right in dismissing the writ petitions.
Judgment, page 7
From the headnote
Bihar Finance Act, 1981 : Ss.2(x), 6, 7(3), 21, Notifications No. S.O, 92 and S.0.94 dated 18.1.1988--Granting exemption from levy of sales tax/purchase tax on electric· raw materials and to electronic units-Assessee claiming exemption from levy of additional tax payable under s.6-Held-Exemption Notifications do not cover ch01ge of additional tax payable under s.6. The appellants were dealers and manufacturers of television sets, watches and mixers, in the State of Bihar. The State Government, with a view to encourage industries in the State, in exercise of powers under s.7(3) of the Bihar
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