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TMI Blog2009 (1) TMI 800X X X X Extracts X X X X X X X X Extracts X X X X ..... tment in the State. If the unit gets registered by a specified date and comes into production within five years under the Bihar Industrial Policy of 1995, they were entitled to sales tax relaxation both on the raw material, which is procured, as well as of finished goods, for the specified period of time indicated in the policy. These facts are not disputed but the reason for filing the present writ application is that the designated authority, who happens to be the Assistant Commissioner of Commercial Taxes, in his wisdom decided to reject the claim of the petitioner for exemption both under the raw material head as well as under the final sale of products. The orders are identical and dated May 8, 2004 and are contained in annexures 16 se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the object and purpose of the policy accrues to the targeted section. In this regard reliance has been placed on a decision of the Supreme Court in the case of Commissioner of Central Excise, Shillong v. North-Eastern Tobacco Co. Ltd. [2003] 1 SCC 161. Emphasis has been given on paragraphs 9 and 10, which are as under: "9. The exemption notification nowhere defines the words 'new industrial units'. The object of exemption notification is obvious. It intends to encourage capital investment and establishment of industrial units in specified north-eastern States for the purpose of increasing production of goods, promoting development of industry and employment in the said regions. In the case of Hindustan Aluminium Corporation Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and they have basically taken a stand that no wrong has been committed in passing of the impugned order because the concerned authority has taken a strict view of the provisions of the industrial policy. If the petitioner failed to obtain registration from the department before August 31, 2000 then the benefit of exemption of sales tax cannot accrue to him. Some other averments have also been made, which may not be very relevant because the court has to examine the correctness of the order in question, limited to the reasoning which has been assigned for rejection. Keeping in mind not only the proposition of law settled in this regard by the apex court but also the object for which such industrial policies are formulated, this court finds ..... X X X X Extracts X X X X X X X X Extracts X X X X
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