TMI Blog2021 (1) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... Government Order dated 04.04.1975, the cash refund sanctioned by earlier Government Order was discontinued. Thereafter, a Government Order dated 12.01.1977 was issued by the Government of Karnataka while making reference to Government Orders dated 30.06.1969, 04.04.1975 and 17.11.1975. In the instant case, as per Government Order dated 30.06.1969 eligibility to refund of tax paid on purchases of raw materials was subject to certificate issued by Department of Industries and Commerce. The Department of Industries and Commerce issued a new unit certificate to the respondent stating that the respondent had started production of mild steel Ingots with effect from 14.04.1977 and the unit of the respondent was entitled to avail of the incentive and concession as per Government Order dated 12.01.1977. There is no restriction in the Government Order dated 12.01.1977 that sale is applicable to industrial units with investments not exceeding ₹ 10 Lakhs and therefore, Government Order dated 12.01.1977 is applicable to the case of the respondent. It is also pertinent not mention here that in Law Department of Government of Karnataka had already expressed an opinion in favour of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 30.06.1969 was discontinued. However, with regard to the industries which had taken effective steps on or after 01.01.1975 and before 31.03.1977 a separate clause was incorporated in the Government Order dated 04.04.1975 stating that such industries would be eligible for revised package of incentives and concessions. The new industrial investments, in which effective steps have taken before 01.01.1975 were not covered under the Government Order dated 04.04.1975. The State Government thereafter, issued a separate Government Order dated 08.01.1976 in which it was clarified that industries which were established prior to 01.01.1975 would continue to be governed by Government Order dated 30.06.1969 and refund of sales tax would continue to be available to them even beyond 01.01.1978 for a period of five years from the dates industries went into production. 3. The respondent made a prayer for grant of refund of tax paid on raw materials in terms of Government Order dated 30.06.1969. Thereupon the Commissioner of Commercial Tax vide communication dated 24.04.1991 sought clarification, which was furnished by the Finance Department on 08.07.1992. In the aforesaid communication, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed an appeal before the tribunal. The tribunal by a judgment dated 16.05.2003 allowed the appeal preferred by the respondent. Thereupon, the Government of Karnataka approached this court by filing a revision under Section 23 of the Act viz., S.T.R.P.No.121/2004, which was disposed of by a bench of this court and the matter was remitted to the tribunal for decision in the light of observation made in the order passed by a bench of this court. The tribunal vide judgment dated 26.10.2006 decided the matter. However, this court again in S.T.R.P.No.73/2007 remitted the matter to the tribunal and directed the tribunal to decide the matter afresh on merits and in accordance with law. Thereafter, the tribunal vide impugned judgment dated 28.03.2013 allowed the appeal and held the respondent entitled to refund of tax. In the aforesaid factual background, this petition has been filed by the State Government. 7. Learned Additional Government Advocate For the petitioner submitted that from combined reading of Government Orders dated 30.06.1969, 25.11.1969, 04.04.1975 and 08.01.1976, it is evident that only industries established prior to 01.01.1975 would be eligible to claim the benefit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, no interference is called for with the order passed by the tribunal. In support of aforesaid submissions, reliance has been placed on decision of the Supreme Court in STATE OF BIHAR AND OTHERS VS. SUPRABHAT STEEL LTD. AND OTHERS , (1999) 112 STC 258. 9. We have considered the submissions made by learned counsel for the parties and have perused the record. The Finance Department of Government of Karnataka had issued an order dated 25.11.1969. Clause (6) of the aforesaid order provided that sales tax shall be paid in monthly or quarterly installments as the case may be by party establishing a new industry and at the end of the year, he will have to make an application to the Assessing Authority under Mysore Sales Tax Act, 1957 for refund of sales tax paid on raw materials with supporting documents. However, by a subsequent Government Order dated 04.04.1975, the cash refund sanctioned by earlier Government Order was discontinued. Thereafter, a Government Order dated 12.01.1977 was issued by the Government of Karnataka while making reference to Government Orders dated 30.06.1969, 04.04.1975 and 17.11.1975. The relevant extract of the aforesaid order dated 12.01.1977 reads as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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