9911796707
TMI Blog2012 (11) TMI 1059X X X X Extracts X X X X X X X X Extracts X X X X ..... i) To issue a writ of certiorari quashing the order of assessment (annexure P/5) and the order in revision (annexure P/6). (iv) To issue a writ of mandamus directing the respondents to grant exemption from payment of tax during the period of assessment under the eligibility certificate granted to it. (v) Any other suitable relief deemed fit in the facts and circumstances of the case may also kindly be granted together with the cost of this petition. The case of the petitioner is that the petitioner is entitled for tax exemption as per the Notification No. A-3-27-ST-V(15) dated February 19, 1991. It was submitted that the petitioner has established its cement manufacturing plant in Sonadih (Bhatapara), District Raipur and was entitled for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated June 23, 2011 (P/7); 7.4 to hold that notification dated February 19, 1991 (P/1) is still applicable; 7.5 to hold that no tax is payable by the petitioner in respect of purchases made between 2002-03 from L & T Ltd.; 7.6 to issue such other writ or direction or order which this honourable court deems proper in the circumstances of the case to give relief to the petitioner.' The facts of the case, in brief, are that the petitioner is a trader of cement, cement colors, etc., and was working in the erstwhile State of Madhya Pradesh which was prior to November 1, 2000, before reorganization of the State. The petitioner was also registered dealer as per the provisions of the M.P. Commercial Tax Act, 1994. The petitioner made certai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmitted that in view of the verdict of the apex court, these petitions may be allowed. The position on facts is not disputed by Shri H.S. Shrivastava, Counsel assisted by Shri Sandesh Jain, appearing for respondent No. 5 in W.P. No. 19140 of 2011(0) and for the petitioners in W.P. No. 5308 of 2004(0), W.P. No. 2654 of 2006(0), W.P. No. 1893 of 2007(0) and W.P. No. 2261 of 2007(0). The apex court in Commissioner of Commercial Tax v. Swarn Rekha Cokes and Coals Pvt. Ltd. reported in [2004] 136 STC 57 (SC); [2004] 6 SCC 689; [2004] 37 VKN 570 considering the controversy held thus: 'The core question which arises in these appeals is-whether on bifurcation of the existing State of Bihar, and creation of the State of Jharkhand comprising ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nits and similar benefits to units undertaking expansion/diversification for their expanded/diversified capacity and incremental production under the Industrial Policy, 1995 of the then State of Bihar (crystallised in Notification S0 No. 478 dated December 22, 1995, under section 7(3)(b) of the Bihar Finance Act, 1981) does not come to an end on the appointed day (November 2000) on which on reorganisation, the existing State of Bihar was bifurcated into two States, Bihar and Jharkhand, but enures to the beneficiaries under the Industrial Policy and notification even thereafter. Section 84 of the Re-organisation Act creates a fiction that despite the division of the erstwhile State of Bihar into two States, any law in force immediately befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nisation. Therefore, it is held that the benefit of exemption from payment of sales tax on purchase of raw materials in respect of new units or the benefit envisaged for units which have undertaken diversification or expansion are available to those units, if eligible under SO No. 478 dated December 22, 1995 notwithstanding the fact that the erstwhile State of Bihar has been divided into two States by creation of the new State of Jharkhand.' As the controversy involved in this case is identical, the apex court has found that the benefit which was available to an exempted unit prior to reorganization to continue to the unit even after reorganization and have granted exemption for the period for which the exemption was granted. In view ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
