IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.12023 of 1996 M/S GUPTA RE-ROLLING MILLS(PVT Versus THE STATE OF BIHAR & ORS ----------- 4/ 17-09-2010 None appears on behalf of the petitioner. Heard Mr. Rajesh Kumar, AC to AAG 6. 2. The petitioner seeks quashing of the notification no. 95, dated 04.04.1994 (Annexure-1), issued by Commercial Taxes Department, Government of Bihar, and also for directing the respondents that the petitioner is entitled to the facility of sales tax exemption on the purchase of raw materials under paragraph 10.04(i) (b) of the Industrial Incentive Policy, 1993. 3. It appears to us on perusal of the materials on record and consideration of the submissions of the learned counsel for the respondents that no ground for interference has been made out. We do not find any merit in the writ petition, and is accordingly dismissed. BTiwary/ ( S. K. Katriar, J.) ( Birendra Prasad Verma, J.)