2015 (12) TMI 178

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....02 read with section 28 of the Tripura Sales Tax Act read with rule 37 of the Tripura Sales Tax Rules, 1976. According to the petitioner, in terms of the Tripura Incentive Scheme, 2002, sales tax payable on raw materials used by a small-scale industry in the State of Tripura to manufacture goods was refundable under the Tripura Sales Tax Act. Though the petition was filed five years back, till date, the entire scheme has not been placed on record, but reliance was placed on clause (15) of the definition clause of a Scheme, which read as follows: "(xv) 'Sales tax payable on raw materials' means sales tax payable by the unit, to the registered dealer(s) under the Sales Tax Act, as applicable on purchase of raw materials, less set ....

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....arlier sale thereon or as the case may be, in respect of the purpose of which, by him or any earlier purchase there on a tax is payable under the Act, the Superintendent may, subject to sub-rule (3), on application pay to such dealer by way of draw back, set off or refund an amount equal to the tax paid under any of the aforesaid Acts in respect of raw materials so used on production of a certificate in form XVI from the Director of Industries, Government of Tripura or any other officer authorised by him in this behalf to the effect that the raw materials have been used and the tax has been actually paid as aforesaid: Provided that the concession under this sub-rule shall be admissible only to an industrial unit registered as small....

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....h manner such benefit is to be extended. 6.  The State Government has granted this benefit in limited form in rule 37 which we have quoted hereinabove. The first condition is that the concession shall only be admissible to industrial units registered as small-scale industrial units by the Director of Industries, Government of Tripura. The petitioner definitely is a small-scale unit. Sub-rule (1) of rule 37 provides that the Government may permit draw back, set off or refund of an amount equal to the tax paid in respect of raw materials used in production. Subrule (3) clearly provides that the State Government may, by notification in the Official Gazette specify the class or classes of goods which are to be treated as raw materials. ....