TMI Blog2021 (9) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... 06.10.2012 of the Commissioner of Taxes, Assam as well as another letter dated 27.10.2014 also of the Commissioner of Taxes Assam as well as the minutes of the State Level Committee meeting dated 05.11.2015 were perused by the Additional Chief Secretary to the Government of Assam in the Industries and Commerce Department while passing the order dated 08.03.2017. By referring to the aforesaid materials, and without stating as to what the materials contain, the Additional Chief Secretary to the Government of Assam in the Industries and Commerce Department arrives at his conclusion that he agrees with the views of the Taxation Department and accordingly concluded that fireclays do not amount to a manufacture. The manner in which the order d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te on or after 01.10.2008. 3. Without going into the details of such claim, what we take note of is that under the Policy of 2008, certain sales tax exemptions were provided for a period of seven years subject to maximum of 150% of fixed capital investment. The Policy of 2008, inter alia, provides that in order to avail the benefit under the policy, the industry concerned would have to be engaged in the process of manufacturing. In the event, it is established that the industry concerned is involved in the process of manufacturing, the necessary exemption for payment of sales tax would be available. In the resultant circumstance, the question for determination would be the process of manufacturing as recognized under the law is applicabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eligibility certificate which would have to be understood that the authorities while passing the speaking order would have to arrive at a conclusion as to whether the process adopted by the petitioner for manufacturing the fireclay satisfies the ingredients necessary for a manufacturing process as recognized under the law. The expression in accordance with law would have to be understood only from the said perspective. 5. From the aforesaid background, when we look into the order dated 08.03.2017 we take note of that the Additional Chief Secretary to the Government of Assam in the Industries and Commerce Department had perused the order dated 09.12.2016 passed in WP(C)No.7228/2015, the representation of the petitioner dated 03.12.2013 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the procedure satisfies the ingredients of a procedure for manufacture as recognized under the law. Upon satisfying itself as regards, the ingredients of a manufacturing process, the authority concerned would have to examine the procedure adopted by the petitioner for manufacturing of the fireclay. If the procedure adopted by the petitioner for manufacture of the fireclay is consistent with the requirement of a manufacturing process as recognised under the law, the Additional Chief Secretary to the Government of Assam in the Industries and Commerce Department may draw his conclusion on the matter. 8. Accordingly, the order dated 08.03.2017 of the Additional Chief Secretary to the Government of Assam in the Industries and Commerce Depa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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