SATGUR OIL MILLS Vs. STATE OF HARYANA

JUDGEMENT

(1.) THIS judgment will dispose of C. W. P. Nos. 1014, 1203, 1234, 1591, 1724, 1725, 1726, 1727, 1728, 3006, 3245 and 3804 of 1988. All these petitions are based on identical facts and involve similar questions of law.

(2.) REFERENCE to the facts and documents shall, however, be made from C. W. P. No. 1014 of 1988 unless otherwise specifically mentioned.

(3.) THE Government of Haryana issued a notification dated 2nd June, 1979 in exercise of the powers conferred on the Governor of Haryana by sub-Section (1) of Section 13 of the Haryana General Sales Tax Act, 1973 (for short "the Act") to the effect that it was necessary and expedient in the interest of rural industries to exempt all tiny rural industrial units, set up on or after the date of publication of the said notification, in the Official Gazette, whose capital investment on machinery and equipment does not exceed rupees one lac and in whose favour certificate of genuineness is issued by the Industries Department of respondent No. 1, from payment of sales tax under the Act on the purchase or sale of goods. The exemption was made subject to the following conditions: (1) An exemption certificate in the form annexed to the notification was required to be obtained by the owners of the rural tiny industrial units from the Assessing Authority of the district concerned, on an application made to such an authority in this behalf. (2) The exemption from payment of sales tax would be for a period of two years from the date of issue of the exemption certificate.