IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.1459 of 1997 M/S Balajee Petro Works, a proprietorship firm having its office at Ratanpur Road, P.S. Begusarai through its proprietor Shri Santosh Kumar Maskara ----- Petitioner. Versus 1. The State of Bihar, through the Commissioner of Commercial Taxes, Bihar, Patna. 2. The Joint Commissioner of Commercial Taxes, Bihar, Patna. 3. The Joint Commissioner of Commercial Taxes (Administration), Darbhanga Division, Darbhanga. 4. Dy. Commissioner of Commercial Taxes, Begusarai, Circle at Begusarai --- Respondents. ------- 6. 20.9.2010 Heard Mr. Suraj Samdarshi for the petitioner, and Mr. Satyabir Bharti, learned Assistant Counsel to Additional Advocate General No.3. The petitioner seeks a direction to the respondents to grant him the facility of set-off of the amount of sales tax paid on the purchase of raw materials with the sales tax payable by him on the sale of finished products manufactured in terms of the notification bearing S.O. Nos. 123, and 125 dated 5.3.1990. The respondents have placed on record their counter affidavit. We have perused the materials on record and considered the submissions of learned counsel for the parties. It appears to us that no case warranting our 2 interference is made out. This writ petition is accordingly dismissed. Vinay/ ( S. K. Katriar,J. ) (Birendra Prasad Verma, J.)