L Oreal India Pvt. Ltd. v. The State Of Bihar

IN THE HIGH COURT OF JUDICATURE AT PATNA

Miscellaneous Jurisdiction Case No.2282 of 2022 In Civil Writ Jurisdiction Case No.12407 of 2021 ====================================================== L Oreal India Pvt. Ltd. A-Wing, 8th Floor, Marathon Futurex, N.M. Joshi Marg, Lower Parel, Mumbai-400013 through Lokesh Kumar Gupta alias Lokesh Gupta male aged about 30 years, son of Mahesh Kumar Gupta, resident of 175 B, Green Park Vistar Benad Road, Jaipur, Jothwara, DistrictJaipur, Rajasthan-302012. ... ... Petitioner/s

Versus

1.

The State of Bihar through the Secretary, Ministry of Finance, Bihar Patna having its office at Vikas Bhawan, Patna.

2.

The Deputy Commissioner of Commercial Taxes, Patna. 3.

The Assistant Commissioner (Pvt.) 5th Floor, Central Revenue Building, Bir Chand Patel Marg, Patna.

... ... Opposite Party/s ====================================================== Appearance :

For the Petitioner/s :

Mr.Gautam Kumar Kejriwal, Advocate For the Opposite Party/s :

Mr.Vikash Kumar (SC 11) Mr. Anshuman, Sr. SC, CGST & CX ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 22-12-2022 This petition has been filed for modification of the judgment dated 24.01.2022, passed in C.W.J.C. No. 12407 of 2021, titled as L Oreal India Pvt. Ltd. Vs. The State of Bihar & Ors., by this Court.

Errors, typographical in nature, crept in the judgment are corrected in the following manner:

(A) At page-2 and 4, the expression "VAT/TIN

Patna High Court MJC No.2282 of 2022(2) dt.22-12-2022 2/2 10010314059 be read as CST/TIN 10010314156"; (B) At page3 and 4, the expression "under Sections 25 and 39 of the Bihar Value Added Tax Act, 2005" be read as "under Section 9(2) of the Central Sales Tax Act, 1956 read with Section 31(1) of the Bihar Value Added Tax Act, 2005" and (C) At page-3, the expression "Rs.6,84,94,173.18" be read as "Rs.45,89,388.31". The judgment stands modified only to the extent indicated above.

(Sanjay Karol, CJ) ( Partha Sarthy, J) K.C.Jha/-DKS U