IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.3334 of 2008 M/S PHOOLTAS TAMPER PVT.LTD. Versus THE STATE OF BIHAR & ANR 4 06.05.2008 In the event no proceeding pertaining to tax liability of the petitioner is pending before a court or before the prescribed authority has not commenced assessment of the tax liability of the petitioner under section 27 or section 28 or section 29 or section 30 or section 31 or section 32 or section 33 of the Bihar Value Added Tax Act, 2005, the Commissioner is requested to inspect the items dealt with or is being proposed to be dealt with by the petitioner and to decide whether the same fall within the category of plant and machinery or rail coaches corresponding to entry no.91 and 101 respectively of the schedule to the Act. If in the matter of ascertaining whether any of those items fall within the term plant and machinery the Commissioner is requested to take note of the meaning of plant and machinery as furnished by this Court in its order passed in CWJC no.14110 of 2007 dated 05.05.2008. The Commissioner is requested to expedite the matter. - 2 - The writ petition is, accordingly, disposed of. (Barin Ghosh, J.) (Chandra Mohan Prasad, J.) AAhmad/