IN THE HIGH COURT OF JUDICATURE AT PATNA LPA No.7 of 2009 1. THE STATE OF BIHAR through the Secretary, Department of Sugar Cane Development, Govt. of Bihar, Patna, 2. The Cane Commissioner, Department of Sugar Cane Development, Govt. of Bihar, Patna, 3. The District Magistrate, West Champaran at Bettiah, 4. The District Certificate Officer, West Champaran, Bettiah, and 5. The Special Cane Officer, Gopalganj -Respondents / Appellants. Versus M/S TRIVENI ENGINEERING & INDUSTRIES LTD., formerly known in the name and style of Gangeshwar Ltd., Ram Kola, District Kushi Nagar (Uttar Pradesh) through its General Manager, M.A. Quareshi ……………………..…. Petitioner / Respondent. ----------- For the Appellants:- Mr. Satyabir Bharti, A.C. to AAG-III. For the Respsondents:- Mr. Sushmita Mishra and Mr. Krishna Ballabh Sharma, Advocates. ----------- 5. 16.04.2009. Heard learned counsel for the parties. Respondent, a Sugar Mill, situated in the State of Uttar Pradesh, approached this Court with regard to liability of tax on purchase of sugarcane under the Bihar Sugarcane (Regulation of Supply & Purchase) Act, 1981 for the periods 1981-82 and 1982-83. It purchased sugarcane from the State of Bihar also. Under the above Act, tax on purchase was imposed by Section 49 thereof. Section 49(2) conferred power on the State Government to grant, reduce, remit, whole or in part, such tax or exempt for any period to a new factory or a factory, which is aided by the State, from the taxation. It was noticed that there is a clear cut exemption from tax for 2 the Year 1982-83, as can be seen from Annexure-3 to the writ petition. A Division Bench of this Court in CWJC Nos. 4120 and 4121 of 1987 in the case of M/s Pratap Pur Sugar and Industries Ltd., Vrs. State of Bihar & Ors. considered the very same question and found that the Sugarcane Mills, situate in the State of Uttar Pradesh, have been purchasing sugar from the Bihar Units on identical grounds, and, thus, were granted exemption for the period 1982-83. In so far the period 1981-82 was concerned, the State Government was directed to consider the case of the petitioner in the matter of exemption under Section 49(2)(a) of the aforesaid Act in the same manner as it has considered the case of the factories located in Bihar at an early date. In other words, in so far as the period 1982-83 was concerned, exemption was found in favour of the petitioner in that case and for the period 1981-82, the matter was directed to be decided by the State Government. Considering this that the learned Judge has granted the benefit of exemption to the petitioner also for the period 1982-83 on identical ground as was granted in 3 Annexure-5 judgment, with regard to the period 1981- 82, the matter is directed to be decided by the competent authority. The decision in the case of M/s Pratap Pur Sugar and Industries Ltd., Vrs. State of Bihar & Ors. (supra) has become final and now holds the field. Since the facts of this case are similar to the facts of that case, apart from clear terms of Annexure-3 exemption, we are of the view that no change of opinion is necessary in this case. Appellants’ counsel is not able to demonstrate how the facts are different. In the above circumstances, we see no merit in this appeal. The appeal is, accordingly, dismissed. dk ( J.B. Koshy, CJ ) ( Dr. Ravi Ranjan, J. )