TaxTMI 
TaxTMI 
1992 (12) TMI 213
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.... electronic industrial unit approved and registered by the Department of Industry, Government of Bihar, with effect from September 1, 1986, for a period of 5 years from the date of production of such goods. A further Notification bearing No. S.O. 92 dated January 18, 1988, as contained in annexure 1, was also published exempting from the levy of sales tax or purchase tax on the sales of electronic raw materials to the owners of the electronic industrial units with effect from September 1, 1986, for a period of 5 years. 4.. Petitioners assert that they acted upon the aforementioned notifications and filed returns claiming such exemptions before the Commercial Taxes Officer (respondent No. 4) who, however, refused to exempt "additional tax" and surcharge on their sales. The State Government had made unequivocal promise to the petitioners and all other industries, who had set up electronic industries, that exemption shall be granted on purchase of raw materials and sales of finished products both and acting upon such promise the petitioners have establised the industries in the State of Bihar and, accordingly, they are entitled to exemption on the principle of promissory estoppel. 5....
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....o deposit 50 per cent of the tax amounts and for the remaining 50 per cent amount security bonds within one month in terms of section 5 of the Bihar Finance Act making them subject to the decision of these applications. 11.. In the counter-affidavits it has been asserted, inter alia, to this effect. Additional tax is chargeable over and above the exemption granted under section 7(3) of the Act. Exemption, if any, from the additional tax is to be given only under section 6(2) of the Bihar Finance Act. If the petitioners incurred any liability because of misreading of the provisions of law they are not entitled to any concession for their own fault. Sections 3, 4, 5, 6 and 7(3) of the Act deal separately with the exemption from sales tax, purchase tax, surcharge and additional tax, respectively and, thus, the petitioners wrongly contemplated that exemption from tax under one head would imply exemption under other heads too. The perusal of the aforementioned sections highlights that all the charging sections are independent in their imposition on the grounds of (i) circumstances of imposition, (ii) quantum of imposition and (iii) the exemption from imposition. The Commissioner of Com....
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....al Superintendent of Commercial Taxes [1984] 55 STC 380 (Pat). 14.. Learned counsel for the respondents reiterates the facts stated in the counter-affidavits, distinguished the decisions cited on behalf of the petitioners and submitted that there is no merit in either of the writ petitions and they be dismissed with costs. My findings: 15.. Section 2(x) of the Bihar Finance Act runs as follows: "'Tax' includes the sales or purchase tax levied under section 3 as also additional tax levied under section 6 of this part." (Emphasis supplied) 16.. Section 7 of the Bihar Finance Act runs as follows: "7. Exemption.-(1) No tax shall be payable under this part on sales or purchases of goods which have taken place- (a) in the course of inter-State trade or commerce; (b) outside the State; (c) in the course of import of goods into, or export of the goods out of the territory of India. (2) The provisions of the Central Sales Tax Act, 1956 (74 of 1956) shall apply for determining when a sale or purchase of goods shall be deemed to have taken place in any of the ways mentioned in clauses (a), (b) or (c) of subsection (1). (3) The State Government may, by notification and subject to suc....
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....lectronic products approved and notified by the said department; (b) the exemption shall be admissible only on those raw materials which are specified in form 'B' (appended hereto) which has been obtained after filing application in form 'A' (appended hereto) to the concerned circle in-charge; (c) the owner of industry furnishes to the registered dealer from whom goods are purchased a declaration in form 'E' (appended hereto) which shall be issued *Here italicised. from a bound book duly certified by the officer-in-charge of concerned circle bearing printed book number and declaration number with counter-foils; (d) the owner of the industry shall maintain a separate account of all the purchase and the use of goods purchased on the strength of declaration form 'E' and shall render accounts on demand by the authorities appointed under section 9 of the Bihar Finance Act, 1981; (e) the selling dealer shall produce before the assessing authority along with necessary evidence, a declaration containing all the particulars in form 'E' received by him from the owner of the industry, for every such sale; and (f) in case of misuse of declaration form 'E' the concerned circle in-charge sha....
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....n the name of the purchaser, cash memo/ bill/invoice number and date, particulars of the goods, quantity and its value. (iv) This declaration shall be signed by the dealer himself or his declared manager. Explanation.-For a unit going into production after the 1st September, 1986, the exemption shall be admissible only up to 31st August, 1991." (Emphasis supplied.) 20.. A bare perusal of the Notifications Nos. S.O. 92 and S.O. 94 shows that the exemptions from payment of sales tax or purchase tax only were made under section 7(3)(b) of the Act and not in regard to the additional tax under section 6 of the Act. Section 6 is an independent charging provision imposing obligations. It is not permissible for me to nullify the express intention of the Legislature on the ground of hardship. 21.. The definition of the word "tax" as defined in section 2(x) of the Act does not go in favour of the petitioners rather it shows that sales tax or purchase tax or additional tax are not one though mean and stand included as tax. In this view of the matter, no wrong was committed by respondent No. 4 in charging additional tax. The decisions cited by the learned counsel for the petitioners relate ....