TaxTMI 
TaxTMI 
2005 (5) TMI 305
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....llants are entitled to the benefit of the incentive scheme which had been brought into effect by the State of Bihar in 1995. Under Bihar's Industrial Policy, with a view to attracting capital investment in the State and accelerate the economic development and also generation of employment in the State, it was decided to grant various perquisites to certain industries setting up business within the State. Amongst the perquisites so envisaged was giving of industrial LT/HT electricity connection on a priority basis. Another perquisite envisaged was the grant of relief from sales tax. The beneficiaries would, inter alia, be the new industrial units which were defined for the purpose of the policy as industrial units which had come into operat....
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....he appellant, this was because the electricity connection which had been promised to the industries setting up business within the State had not in fact been granted to the appellant within the aforesaid period despite the appellant having taken every step to obtain the same. 4.. In this state of affairs, the second notification was issued by the State of Bihar on 2nd March, 2000 (referred to as the "second notification"). The second notification was issued in amendment of the first notification. In effect, it extended the time for the new industrial units to commence production beyond the period 31st August, 2000 provided such units obtained the prior permission from the State Government (Department of Industries) before 31st August, 2000....
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....ellant then applied to the Industrial Development Commissioner for prior permission. While the application was pending before the Industrial Development Commissioner, the State of Jharkhand, the present respondent before us, came into being on 15th November, 2000. 7.. It is not in dispute that the appellant had not received any prior permission when it in fact commenced production in July, 2001. After commencing production, it applied for grant of the exemption certificate. The procedure prescribed for grant of such exemption was complied with and the Sales Tax Officer recommended the appellant's case for grant of the exemption. However, the Assistant Commissioner (Commercial Tax) was of the view that the appellant was not entitled to the ....
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...., therefore, submitted on the basis of the authority of this Court in Hitech Electrothermics and Hydropower Ltd. v. State of Kerala See [2003] 129 STC 464.(2003) 2 SCC 716 that the appellant should be granted the benefit of the exemption. 11.. It is also submitted that all the stages for the grant of exemption certificate had been complied with. The application for prior permission was made within time but was not disposed of by the concerned authorities. Here again, it is submitted that the appellant should not suffer by reason of the laxity on the part of the respondent-authorities. 12.. Finally it is submitted that in any case this Court should remand the matter back to the Joint Commissioner for decision of the appellant's case o....
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.... a person invoking an exception or an exemption provision must strictly see that the case falls within the plain language of the exemption and in case of doubt it must be resolved against the appellant. It is submitted that in this case, the language of the two notifications was plain and that in any event even if there were any doubt regarding the time-limits within which the exemption should be claimed, the notification would have to be construed in the light of the policy which clearly demarcated the cut-off date. 15.. In our view, apart from the submissions of the learned counsel for the respondent which we accept as correct, we are of the view that the appellants were entitled to claim exemption only if they strictly complied w....