TaxTMI 
TaxTMI 
1991 (8) TMI 324
X X X X Extracts X X X X
X X X X Extracts X X X X
....e Orissa Sales Tax Act and Rules have been made by the Orissa State under the Central Sales Tax Act wherein mutatis mutandis, the provisions of the notification under section 7 of the Orissa Sales Tax Act have been made applicable. 3.. The petitioner owns a medium scale industry. He made applications for exemption for payment of sales tax both under the Orissa Sales Tax Act as well as under the Central Sales Tax Act. Prayer for exemption having been refused, the petitioner has approached this Court. There is a stipulated time for filing application in the notification under section 7 of the Orissa Sales Tax Act. The petitioner made the application a few days later. Another pre-condition for grant of exemption is that the petitioner is to p....
X X X X Extracts X X X X
X X X X Extracts X X X X
....cale industries are issued by the Central Government and there is no scope for the Director of Industries of the State to give a certificate to be produced along with the application. Mr. Patnaik on the other hand submitted that such a certificate being a precondition for grant of exemption provided in the notification and the rules which have force of law, the Sales Tax Officer has no discretion in the matter. Besides, a certificate would rule out the possibility of evasion of tax by persons who do not come within the scope of the industrial policy. 6.. In this case a certificate from the Director of Industries has been filed on May 23, 1991, though much later than the applications. Such certificate, however, does not contain the details.....