TaxTMI 
TaxTMI 
1988 (12) TMI 319
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....ner claims exemption from levy of sales tax or purchase tax in respect of bentomite, middling, slurry and bends for the manufacture of domestic briquettes fuel. By reason of late issue of the said certificate the petitioner had to pay sales tax on and from the 17th April, 1984, in respect of sales of the aforesaid raw materials. 3.. The petitioner contends that in terms of the said certificate it was exempted from payment of any sales tax and as such it is entitled to refund of sales tax paid by it during the period of exemption. 4.. It is not disputed on behalf of the respondents that the petitioner is entitled to exemption from levy of sales tax or purchase tax in terms of the said certificate. The only point raised is that such exe....
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....-State trade or commerce subject to the condition that the owner of the industry has not opted for the facility of set-off of tax paid on purchase of raw materials vide notification issued under section 22 of the Bihar Finance Act, 1981." 6.. Learned Advocate for the writ petitioner also relied on and cited the following decisions: (a) Kailash Roller Flour Mills v. Assistant Commissioner of Commercial Taxes [1981] 48 STC 297. Here a Division Bench of this Court disposed of a number of cases concerning two notifications issued by the State of Bihar, namely, S.O. Nos. 139 and 141, both dated the 18th January, 1977, whereby the Government provided exemption to newly set up small-scale industrial units from the levy of general sale....
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....ued by the Government which could curtail the effect of the said original notifications, the petitioners would be entitled to exemption for the full period as originally recorded in their certificates. (b) Tara Steel Industries v. Assistant Commissioner of Commercial Taxes [1986] 61 STC 301. In this case a Full Bench of this Court considered and construed a notification issued by the State of Bihar, namely, Notification No. S.O. 353 dated the 14th March, 1974, whereby the State Government exempted from levy of general sales tax, special sales tax and purchase tax on sales of the raw materials to the owner of a newly set up industrial unit approved by the Department of Industries for a period of five years from the date the industry start....
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....ould be construed liberally and that a small-scale industry, which commenced production within the date from which exemption was allowed and had been duly registered earlier would be entitled to exemption from sales tax. 7.. Learned Government Pleader No. 2, however, relied on and cited another Full Bench decision of this Court in Gupta Brick Works v. Commercial Taxes Tribunal, Bihar, Patna reported in [1985] 58 STC 267; 1985 PLJR 791. In this case the Full Bench considered and construed two notifications respectively No. 9924-FT dated the 19th September, 1969, and S.O. No. 351 dated the 14th March, 1974, the currency of which were respectively from the 19th June, 1969 to 31st March, 1974, and 1st April, 1974 to 31st March, 1979. By the ....
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....started production during a particular period and approved and registered with the Industries Department of the Government of Bihar. The petitioner in the instant case was granted a certificate of registration on the 17th October, 1985, within the relevant period. In the certificate itself it was recorded and endorsed that the date of commencement of production of the registered unit was the 17th July, 1984. This particular endorsement in the registration certificate clearly records that though the unit was registered in 1985, it was in existence as such and had started its production earlier in July, 1984, and such an endorsement, in our view, was intended to give a retrospective effect to the certificate. This view is further supported by....