2007 (2) TMI 617

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....osit; annexure 2A, the notice dated November 24, 2003 issued by O.P. No. 1-Sales Tax Officer, Balasore Circle, Balasore, indicating therein that entry 43A(a) and (b) of the Tax Free Schedule does not allow any exemption to smallscale priority industrial units, which have come under the provision of entry 42A(a) and (b) of the Tax Free Schedule and the exemption allowed by the notification bearing SRO No. 932/2002 dated November 12, 2002 under entry 43A(a) and (b) of the Tax Free Schedule is not applicable to the small-scale priority industrial unit of the petitioner and further calling upon the petitioner to produce the books of account on purchase of raw materials and sale of finished products; annexure 2B, the notice dated November 24, 20....

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.... of Sales Tax under rule 22 of the Central Sales Tax (Orissa) Rules, 1957 read with section 23(4)(a) of the OST Act and rule 80 of the OST Rules on the same ground as indicated in annexure 2E; and the revisional orders passed by the Assistant Commissioner of Sales Tax for the periods 2000-01, 2001-02 and 2002-03 in annexures 2G and 2H and the consequential demands raised by the Sales Tax Officer under annexures 2I, 2J and 2K. The petitioner has also prayed for quashing annexure 5C, which is the minutes of the meeting taken up by the Commissioner of Commercial Taxes, Orissa, with the officers of the NALCO and the representatives of the Orissa Alluminium Utensils Manufacturers Association on October 23, 2002. The petitioner's case in b....

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....ndustry, issued the eligibility certificate in the prescribed forms confirming the status of the petitioner's unit as priority industry under small-scale sector with fixed capital investment of Rs. 115.02 lakhs, i.e., more than Rs. 1 crore and the eligibility for exemption with no maximum limit with effect from April 21, 2000 to April 20, 2007. Accordingly, the petitioner was getting sales tax exemption as a priority industry and while so enjoying the sales tax exemption, all on a sudden, NALCO, O.P. No. 5, demanded an indemnity bond and security deposit at 4.5 per cent of the value of materials to be supplied. Though the petitioner was assessed to "nil" demand for the assessment years 2000-01, 2001-02 and 2002-03 and the S. T. O. had m....

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....and that priority industries had never been treated by the State Government as separate industries or a class of industries in the sense of classification of small/medium/large scale; and that since the minimum investment limit for priority industries was Rs. 1 core and above, which was the threshold for medium and large scale industries during the framing of the IPR, 1996; and as the intention of the Government was to give concession to priority industries falling within the category of medium and large scale, such industrial units would, therefore, come under the purview of entry 43A. The question that emerges for consideration in the present case is whether the petitioner industry is to be treated as a priority industry under IPR, 199....