1987 (10) TMI 367

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n the ground that the exemption available under the Industrial Policy Resolution, 1979, effective for the period 1979-83 has been denied by the assessing authority. 2.. The petitioner went into production with effect from 19th March, 1980. Under the Industrial Policy Resolution, 1979, it was not liable to pay purchase tax on raw materials. The relief was denied on the ground that imposition of ....