9911796707
TMI Blog1997 (8) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... shed. The petitioner has also challenged the validity of proviso (a) to section 18(8) of the M.P. General Sales Tax Act, 1958, as ultra vires. It is also prayed that the orders of assessment and demand of Rs. 1,37,05,311, created by the respondent No. 4 be quashed. 2.. Brief facts giving rise to this petition are that the petitioner is a manufacturer and holds registration certificate bearing No. KGO/MHS/1888 under the M.P. General Sales Tax Act, 1958 (for short, "the Act") as well as No. KGO/ MHS/646 under the Central Sales Tax Act, 1956. The petitioner is the owner of the solvent extraction plant. In this plant, oil is extracted by chemical process from oil-seeds and oil cakes. Petitioner started commencement of production from June 15, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Sate Level Committee to the effect "all kinds of oil-seeds" is not correct and is beyond the scope of the exemption notification. The petitioner protested before the Sales Tax Officer that the notification does not lay down any condition as to what type of oil-seeds are included as raw material. It is also contended that classifying oil-seeds into low oil content and high oil content is not permitted by the notification and the action taken by the State Level Committee is not correct. The petitioner has challenged the amendment to the certificate of registration which was granted by the sales tax department and the order dated August 9, 1988 passed by the Sales Tax Officer (annexure F). For the period August 8, 1983 to September 30, 1983 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or minor oil-seeds. Notification A-1 which is the basic notification for grant of exemption, reads as under: "Notification relating to exemption and deferment of payment of tax under M.P. General Sales Tax Act, 1958 F. No. A3-41-81 (35)-ST-V dated the 23rd October, 1981. In exercise of the powers conferred by section 12 of the Madhya Pradesh General Sales Tax Act, 1958 (No. 2 of 1959), the State Government hereby exempts the class of dealers specified in column (1) of the Schedule below who have set up industry in any of the district of Madhya Pradesh specified in the annexure to this notification and have commenced production after 1st April, 1981, from payment of tax under the said Act for the period specified in column (2), subject to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aler is eligible to claim such exemption under the scheme of the Industries Department being the first dealer to have commenced production in the industry set up by him in the tahsils referred to in column (2) and that such dealer has not opted for the scheme of deferring the payment of tax under the rules framed for this purpose." 2. 3. (b) are registered as small-scale industrial units with the Industries Department of the Government of Madhya Pradesh; and (c) have set up industry in any of the districts specified in Part I of the annexure. .................... Dealers who- (a) hold certificate of registration under the Madhya Pradesh General Sales Tax Act, 1958 (No. 2 of 1959) (b) are registered as industrial units with the Director- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. It may also be relevant to mention that the State Government, in its reply, has pointed out that the petitioner is essentially a soya bean extracting plant and brought annexure R-3, the certificate issued by the Director-General of Technical Development, Oils Division, New Delhi, dated May 4, 1981, in which the petitioner has been registered as a vegetable oil manufacturer by solvent extraction process at Khargone and it was clearly mentioned that "subject to the condition, the unit will not be permitted to use major oil-seeds either by expellers or by solvent extraction process for manufacture of vegetable oils". It is also mentioned that the capacity proposed to be established is 15,000 M.T. per annum in terms of soya bean. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cakes and all other items with which we are not concerned, but the fact remains that soya bean are not major oil-seeds. The major oil-seeds which have been categorised, are as per the recognition of the State Level Committee (annexure R-3). According to the experts, the oil-seeds having high oil content, are groundnuts, Mahua seeds, etc. The petitioner does not consume high oil content seeds like groundnuts and Mahua seeds, but is essentially a soya bean extracting plant which does not fall in the category of major oils. Therefore, we need not go into the controversy of enquiring into the certificate of registration of the petitioner permitting him to use major oil seeds or not, as it has no relevance so far as this case is concerned. 8.. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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