2021 (9) TMI 710

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....partment, Government of Assam and Mr. B Gogoi, learned counsel for the Finance and Taxation Department. 2. The petitioner is engaged in the business of manufacture of fireclay which is stated to be made from raw materials such as non-plastic, clay, semi-plastic clay, and white plastic clay etc. In course of such activities, the petitioner is subjected to the provisions of the Assam Value Added Tax Act 2003. But the petitioner seeks to avail the benefit for the Industrial Policy of Assam 2008 (for short, the Policy of 2008) wherein various incentives were provided to the new industries established in the State on or after 01.10.2008. 3. Without going into the details of such claim, what we take note of is that under the Policy of 2008,....

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....nt of Assam in the Industries and Commerce Department to dispose of the pending representation of the petitioner dated 03.12.2013 in accordance with law by a speaking order within a period of two months thereof after receiving the certified copy of the order. Pursuant thereto, the order impugned in this writ petition dated 08.03.2017 was passed by the Additional Chief Secretary to the Government of Assam in the Industries and Commerce Department. The requirement of the earlier order of this Court dated 09.12.2016 was to pass a speaking order in accordance with law on the claim of the petitioner for grant of an eligibility certificate which would have to be understood that the authorities while passing the speaking order would have to arrive....

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....r dated 08.03.2017 was passed by the Additional Chief Secretary to the Government of Assam in the Industries and Commerce Department, the requirement of the earlier order dated 09.12.2016 in WP(C)No.7228/2015 to pass a speaking order in accordance with law had not been duly complied with. 7. As already indicated, in order to pass a speaking order in accordance with law, the authority to pass the order i.e., Additional Chief Secretary to the Government of Assam in the Industries and Commerce Department would have to first satisfy himself as to what in the procedure adopted to manufacture fireclay and whether the procedure satisfies the ingredients of a procedure for manufacture as recognized under the law. Upon satisfying itself as regard....