TMI Blog2005 (8) TMI 647X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to grant the remaining amount of refund claimed. It is aggrieved by this order, the present writ petition is filed. Submission of Sri Pramod N. Kathavi, learned counsel for the petitioner, is that the order declining refund in respect of major portion of its claim which was for a sum of Rs. 3,48,290 and allowing refund to an extent of Rs. 23,760 under the impugned order is clearly contrary to the Government notifications allowing refunds in respect of persons like the petitioner who had set up certain industries pursuant to certain incentive schemes offered by the Government as its industrial policy; that on an erroneous understanding of the relevant notification and referring to a notification which was not relevant to the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ced to some extent. Accordingly, Government have exempted sales tax payable on the sale of diesel captive generation units. Further, the Government have also exempted from payment of electricity tax on captive generation from thermal and diesel. Government have also directed the concerned authorities that the applications seeking approval/ permission for installation of captive generating units shall be disposed of quickly and to issue no objection certificate to the applicants for captive generating units. Government have decided to delegate the powers to the Divisional and District Level Officers in the Electrical Inspectorate for issue of suitable certificates for the diesel consumed on captive generation units in order to claim sales ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied at the relevant time from the Commissioner of Commercial Taxes and arrange to pass the refund order in favour of the unit generating power based on the meter reading which will be done once in three months. (iv) The Scheme shall come into force from November 1, 1985. (v) The diesel consumed for any other purposes of the unit except for generation of power will not attract this concession. 2.. Sanction of Government is also accorded to delegate powers to the officers of the Electrical Inspectorate (sic) as indicated in para 3 below for issue of diesel consumption certificates for the diesel consumed for captive generation subject to the following conditions: (a) The DG set should be an authorised installation. (b) DG set i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xpenditure on refund of sales tax may be treated as subsidy and the expenditure debited to '334 power projects-2-other expenditure-J'. Alternate source of Energy-I subsidy for captive generation of power (non-plan). 5. This order issues with the concurrence of Finance Department vide U.O. No. FD 40 CSI 85 dated October 24, 1985. By order and in the name of the Governor of Karnataka, Sd/(Thulasiramaiah) Under Secretary to Government, Public Works, CAD Electricity Dept. To: . . . The Government Order No. DE 210 EEB 95, Bangalore, dated November 23, 1995, reads as under: Proceedings of the Government of Karnataka Sub: Power Generation by Industrial Units through captive generation sets Extending conce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... June 30, 1996. (b) All CPG sets irrespective of the date of installation of such sets, would be exempt from payment of sales tax on diesel and other liquid fuels such as LSHS, furnace oil, etc., up to June 30, 1996. (c) Benefits (a) and (b) above would be available to all industrial units which are certified to be eligible for the same by the Department of Industries and Commerce/Chief Electrical Inspectorate with necessary documentary evidence. (d) All industrial units having CPG sets in excess of 500 KVA would be permitted to supply surplus power, if any, to other industrial units through the KEB grid subject to condition that the industrial units pay necessary service charges to KEB for wheeling and banking as per Rules. (e) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tely, the benefit should be claimed as part of tax liability and not independent of it. The earlier notification being one which was available, the assessee could have made use of it, relied on that even at the time of assessment. But, the assessee having not done that, an independent application for refund based on subsequent notification which by itself does not allow any refund in respect of any sales tax paid earlier does not enable the assessee to claim refund. It is not tenable. Reliance placed on the Government Order No. PWD 76 EIP 85, Bangalore, dated October 30, 1985 (copy at annexure A) for claiming refund is also fallacious, inasmuch as, under this Government Order, sanction for refund is accorded on the sales tax levied and c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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