Industrial policy sales tax exemption did not extend to purchase tax; technical recall objection also failed after merits participation.

An industrial policy granting sales tax exemption or concession was construed as not extending to purchase tax absent clear language to that effect, and the later inclusion of the industry in an appendix did not alter that substantive limit. The Court treated the distinction between sales tax and purchase tax as material for tax purposes and rejected the claim to purchase tax relief. A technical objection to the High Court's recall order also failed because the appellant had participated in the proceedings after recall and argued the matter on merits, so the objection could not unsettle the decision. The appeals were dismissed.

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Issues: (i) Whether the industrial policy and exemption notification conferred a benefit extending to purchase tax as well as sales tax. (ii) Whether the High Court's recall of its earlier decision could be undone on the technical ground urged by the appellant.

Issue (i): Whether the industrial policy and exemption notification conferred a benefit extending to purchase tax as well as sales tax.

Analysis: The policy in question was construed as granting only sales tax concession and incentives. The earlier binding decision on the same industrial policy had already held that the exemption was confined to sales tax and did not extend to purchase tax. The distinction between sale and purchase was treated as relevant for taxation purposes, and the inclusion of the appellant's industry in the later appendix was held not to alter the substance of the policy.

Conclusion: The claimed benefit did not extend to purchase tax and the appellant's contention was rejected.

Issue (ii): Whether the High Court's recall of its earlier decision could be undone on the technical ground urged by the appellant.

Analysis: The challenge to the recall order was held to be purely technical. The appellant had participated in the proceedings after recall and argued the matter on merits. In that situation, the technical objection could not displace a judgment otherwise consistent with the governing legal principle already settled in the earlier decision.

Conclusion: The technical objection was rejected.

Final Conclusion: The appeals failed, and the Court affirmed the view that the industrial policy did not extend the exemption to purchase tax while also declining to interfere on the recall-related objection.

Ratio Decidendi: An industrial policy granting sales tax exemption or concession does not, without clear language to that effect, extend to purchase tax, and a later technical objection will not unsettle a decision where the party has participated on merits after recall.

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