2003 (12) TMI 610

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....spondents. 2.. The petitioner before us is a public limited company engaged in the business of manufacturing polymers and rubber chemicals. In this writ petition the petitioner has challenged the notices dated May 8, 1997, July 15, 1997 and September 2, 1997 for recovery of certain amounts mentioned in the writ petition. 3.. The case of the petitioner in brief, is that the Government of Assam i....

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....its shall be entitled to purchase raw materials free of taxes after August 16, 1995 on furnishing of declaration form as provided for in the Scheme. It also provided that the tax already paid on raw materials prior to August 16, 1995 by the eligible units shall be refunded. 4.. Under the Industrial Policy the District Industries Centre/ Udyog Sahayak was the competent authority to issue eligibili....

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....bsence of any specific provisions under the Scheme although the Scheme provides that in case any eligible unit has paid or deposited any taxes on purchase of raw material or sale of finished products for the period from April 1, 1991 to August 16, 1995, they shall be entitled to refund. However, the Scheme is silent as regards the cases where taxes were not paid by the eligible units on the streng....

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....sent case the three notices issued to the petitioner are in respect of the period from April 1, 1991 to August 16, 1995. As stated above the petitioner-company had sold goods to eligible units only who had used the same as raw materials. As the eligibility certificates were produced by these purchasers, the petitioner-company did not charge any tax. Even if any tax would have been charged by the ....