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2021 (9) TMI 710 - HC - VAT and Sales TaxIncentives were provided to the new industries established in the State of Assam on or after 01.10.2008 - benefit for the Industrial Policy of Assam 2008 - manufacture of fireclays - process amounting to manufacture or not - HELD THAT:- The Additional Chief Secretary to the Government of Assam in the Industries and Commerce Department had perused the order dated 09.12.2016 passed in WP(C)No.7228/2015, the representation of the petitioner dated 03.12.2013 was also perused. Apart from the above, the letter dated 06.10.2012 of the Commissioner of Taxes, Assam as well as another letter dated 27.10.2014 also of the Commissioner of Taxes Assam as well as the minutes of the State Level Committee meeting dated 05.11.2015 were perused by the Additional Chief Secretary to the Government of Assam in the Industries and Commerce Department while passing the order dated 08.03.2017. By referring to the aforesaid materials, and without stating as to what the materials contain, the Additional Chief Secretary to the Government of Assam in the Industries and Commerce Department arrives at his conclusion that he agrees with the views of the Taxation Department and accordingly concluded that fireclays do not amount to a manufacture. The manner in which the order dated 08.03.2017 was passed by the Additional Chief Secretary to the Government of Assam in the Industries and Commerce Department, the requirement of the earlier order dated 09.12.2016 in WP(C)No.7228/2015 to pass a speaking order in accordance with law had not been duly complied with. The requirement of passing the speaking order be done within a period of one month from the date of receipt of a certified copy of this order - Petition disposed off.
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