IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.575 of 1996 Jai Ma Kamakhya Inspat Industries through its Partner Raj Narayan Sharma, son of B.N. Sharma, resident of Village- Sahpur, P.S. Sahpur, District- Bhojpur -------- Petitioner. Versus 1. The State of Bihar. 2. The Secretary, Finance Department Govt. of Bihar, New Secretariat, Patna. 3. The Industrial Development Commissioner. Govt. of Bihar, New Secretariat, Patna. 4. Director of Industry Govt. of Bihar, New Secretariat, Patna. 5. The Commissioner of Sales Tax at Arrah, Bhojpur. 6. The Deputy Commissioner of Commercial Taxes, Special Circle, Patna -------------- Respondents. ------------ 10. 17.9.2010 None had appeared on behalf of the petitioner on 14.9.2010, and it was adjourned to enable him to appear. None appears on behalf of the petitioner today also. Heard Mr. Rajesh Kumar, learned Assistant Counsel to Additional Advocate General No.6, on 14.9.2010, in part, and today also. The petitioner seeks a direction to the respondent authorities to grant exemption from payment of tax on purchase of raw materials in terms of Clause 10.4 of the Industrial Police, 1993, and to quash that part of the notification dated 4.4.1994, by which the Commercial Taxes Department had made a condition that exemption from payment of tax on purchase of raw materials shall be given 2 to only those units who had not availed of any benefit under any Industrial Policy, and to hold that the notification is contrary to the Industrial Policy. Different respondents have placed on record separate counter affidavits. We have perused the materials on record and considered the submissions of learned counsel for the respondents. It appears to us on a perusal of the materials on record and on a consideration of the submissions of learned counsel for the respondents that no case has been made out for interference in the matter. There is no merit in the writ petition. The writ petition is accordingly dismissed. Vinay/ ( S. K. Katriar,J. ) (Birendra Prasad Verma, J.)