TMI Blog2006 (8) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... vs. State of Jharkhand Ors.. We have heard learned counsel for the parties. The writ petition was filed by the petitioner-appellant seeking a declaration that the petitioner is entitled to avail the benefit of set-off of Sales Tax w.e.f. 1.1.2004 in terms of the Jharkhand Industrial Policy, 2001 read with S.O. Nos.65, 66 and 67 all dated 12.1.2002 issued under the Bihar Finance Act, 1981 with other consequential benefits. To determine the issue, it is necessary to notice the relevant facts, laws, Jharkhand Industrial Policy, 2001 and Circulars/guidelines issued by the respondents from time to time which are as under. The then State of Bihar issued an Industrial Policy in the year 1995, known as "Bihar Industrial Policy, 1995", wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xisting industrial units". The State of Jharkhand, thereafter, issued Notifications being S.O.No.65, 66 and 67 all dated 12.1.2002 in exercise of power under Section 22 of Bihar Finance Act, 1981, (Bihar Act of 1981) and allowed the benefits in terms of the provisions of the Jharkhand Industrial Policy, 2001. After the first Jharkhand Industrial Policy, 2001 was given effect to vide Notification being S.O. Nos.65, 66 and 67 all dated 12.1.2002, the petitioner applied for and requested to set-off the sales tax w.e.f. 1.1.2004. When no reply was received, the petitioner of its own approached the authority and filed its detailed submission explaining to the authority as to how it is entitled to such benefit, but no decision having been tak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... outside the state, of finished products made out from such raw materials subject to limitation of six months or the same financial year from the date of purchase of such raw materials." The question in this case is whether the appellant is entitled to the benefit of Clause 28.1. Admittedly, the appellant had been granted the benefit of Sales Tax-deferment for a period of eight years from 1995 to 31.12.2003 under the Old Bihar Industrial Policy, 1995 read with Notification S.O. No.478 and 479 both dated 22.12.1995. Thus, it is an admitted case that on the effective date i.e. 15.11.2000 the appellant was actually availing the facility of Tax-deferment under the Notification announced earlier. Hence in our opinion on a plain reading of C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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