JUDGMENT : D.N. Patel, J. 1. This writ petition has been preferred against the order passed by the Commercial Taxes Tribunal, Jharkhand, Ranchi on the interlocutory application dated 18.2.2015, preferred by the petitioner in Revision Petition No. JR 164 & 165 of 2014 dated 3rd March, 2015, whereby an order has been passed by the Commercial Taxes Tribunal, Jharkhand, Ranchi for deposition of Rs. 50% of the demand notice amount, for further hearing of the Revision Petition. Arguments canvassed on behalf of the petitioner: 2. It is submitted by the learned counsel for the petitioner that the issue involved in the revision petition preferred before the Commercial Taxes Tribunal, Jharkhand, Ranchi is about exemption, granted under the Industrial Policy, 1995 floated by the erstwhile State of Bihar. The exemption was pertaining to Sales Tax on the purchase of raw materials for a period of eight years from the date of commencement of manufacturing process, which has started on 1st January, 1996. Thus, the exemption granted under the Industrial Policy will remain in force up to 31st December, 2003. 3. Learned counsel for the petitioner has taken this court to various orders, including the orders passed in the earlier round of litigation and ultimately the matter was remanded by Hon'ble Supreme Court, especially on the following points: (i) Additional Tax; and (ii) Surcharge 4. It is submitted by the learned counsel for the petitioner that the order of assessment was passed by the Assessing Officer and thereafter, appeal was preferred and for hearing the appeal, sizable amount has already been deposited, which is at Rs.5,17,39,669/-. Moreover, further additional amount of Rs. 76,00,000/-has also been deposited and thus, the total amount deposited by the petitioner comes to approximately Rs. 593 lacs. The demand notice, which has been issued, is a composite notice for Additional Tax, Surcharge and rejection of a trade discount, including some minor other charges also. It is submitted by the learned counsel for the petitioner that out of total demand notice of Rs. 12,89,71,279/-, a sizable amount of Rs. 593 lacs has already been deposited by the petitioner before hearing of the appeal, preferred by this petitioner before the Appellate Authority under the Bihar Finance Act, 1981. Now the revision application has been preferred and a further order for depositing 50% of the total demand has been issued by the Commercial Taxes Tribunal, Jharkhand, Ranchi. 593 lacs has already been deposited by the petitioner before hearing of the appeal, preferred by this petitioner before the Appellate Authority under the Bihar Finance Act, 1981. Now the revision application has been preferred and a further order for depositing 50% of the total demand has been issued by the Commercial Taxes Tribunal, Jharkhand, Ranchi. It is submitted by the learned counsel for the petitioner that as a sizable amount has already been deposited, let a suitable order be passed, so that the revision application preferred by this petitioner, may be heard on merits by the Commercial Taxes Tribunal, Jharkhand, Ranchi. 5. Petitioner is relying upon the several decisions of Hon'ble Supreme Court, as reported in 1980(45) STC 32 , 2006(6) SCC 733 and such other decisions. Even otherwise also this petitioner is paying huge amount of taxes every year and it is not a fly by night company. Arguments canvassed on behalf of the respondents: 6. Learned counsel appearing for the respondent submitted that there is no error committed by the Commercial Taxes Tribunal in giving a direction to deposit Rs. 50% of demand notice of amount for hearing of the Revision Petition. The aforesaid order has been passed on stay application, preferred by this petitioner in the Revision Petition and, hence, let the amount as per the direction given by Commercial Taxes Tribunal be deposited by the petitioner, otherwise revision petition preferred by the petitioner will be dismissed. REASONS: 7. Having heard learned counsel for both the sides and looking to the facts and circumstances of the case, it appears that in a previous round of litigation, the dispute was about exemption granted for sale and purchase of raw materials. The matter was ultimately reached up to Hon'ble Supreme Court and exemption upon the sale and purchase of raw materials under the Industrial Policy, 1995, floated by the erstwhile State of Bihar, was allowed by the Hon'ble Supreme Court vide order dated 24th March, 2006 and the order of refund was also passed. This judgment is reported in 2006(4) SCC 57 . This judgment is reported in 2006(4) SCC 57 . Thereafter, an interlocutory application was preferred for modification by the State, in which an issue of Additional Tax and Surcharge was raised for which the Hon'ble Supreme Court remanded the matter because the issue about Additional Tax and Surcharge was never argued before the Hon'ble Supreme Court and the authority is under the Bihar Finance Act, 1981. 8. Thus, the Assessing Officer has passed a fresh order for Additional Tax and Surcharge, keeping in mind the notification issued under Sections 6 and 7 of the Bihar Finance Act, 1981 by the erstwhile State of Bihar. Trade discount has also been rejected for calculation of the amount on Sales Tax, Additional Tax and Surcharge. The credit not issued by this petitioner to the respondents of Rs.38/-crores has not been accepted by the Assessing Officer, against which an appeal was preferred and approximately Rs. 517 lacs has been paid for hearing the appeal and thereafter, further Rs. 76 lacs have already been deposited by this petitioner, during pendency of this disputes between the parties to this litigation. Thus, the total amount already deposited by the petitioner is approximately Rs. 593 lacs. Over and above the aforesaid amount, there is also a dispute about the Central Sales Tax and the whole amount of Central Sales Tax, which is approximately Rs. 593 lacs have been further deposited against the order of appellate forum. Now revision petitions have been preferred by this petitioner, which are pending before the Commercial Taxes Tribunal in which stay application has been preferred and during hearing of stay application, the Commercial Taxes Tribunal has passed an order dated 3rd March, 2015 for depositing 50% of the demand notice amount. 9. Looking to the earlier round of litigation and final order passed by the Hon'ble Supreme Court in the case of State of Jharkhand and Others Vs. Tata Cummins Ltd. and Another, as reported in 2006 (4) SCC 57 and also keeping in mind the trade discount given by this petitioner in the forum of credit note issued to Tata Motors Ltd. of Rs. 38 crores and also looking to the decisions, rendered in the case of The Deputy Commissioner of Sales Tax (Law) Board of Revenue (Taxes) Vs. 38 crores and also looking to the decisions, rendered in the case of The Deputy Commissioner of Sales Tax (Law) Board of Revenue (Taxes) Vs. M/s Advani Coorlikon (P) Ltd., as reported in 1980 (45) STC 32 and as reported in 2006(6) SCC 733 and also looking to the fact that during pendency of this dispute and during adjudication process, already approximately Rs.593 lacs + Rs.539 lacs have been deposited by this petitioner, we hereby direct the Commercial Tax Tribunal to decide Revision Application Nos. JR 164 & JR 165 of 2014, on their own merits and in accordance with law, as early as possible and practicable, preferably within a period of six months from the date of receipt of a copy of the order of this Court. Meanwhile, no coercive step shall be taken against this petitioner for recovery of the amount, as stated in demand notice dated 20th December, 2014. Petitioner shall file an undertaking before the Commercial Taxes Tribunal through its Executive Manager (Finance) to the effect that in case the revision applications are not allowed, rest of the amount will be deposited within a period of 15 days from the date of decision of Commercial Tax Tribunal. 10. This writ petition is allowed to the aforesaid extent and the order passed by the Commercial Tax Tribunal stands modified to the extent, indicated above.