Santosh Hegde, J. - (1.) The appellant in this appeal has challenged a judgment of the High Court of Jharkhand, Ranchi, made in Civil Writ Jurisdiction Case No.1426 of 2001 dated 30-8-2001 whereby the High Court remanded the matter to the Commissioner of Commercial Taxes, Jharkhand, to re-examine the question whether in fact the appellant in its newly established industry manufactures a product which is commercially different from the product manufactured in its pre-existing unit of manufacturing Hot Rolled Product (HRP).
(2.) The facts giving rise to this appeal, briefly stated for the limited purpose of disposal of this appeal, are as follows: The appellant company had established a manufacturing unit for production of HRP, Rounds, Structurals and other iron and steel products in Dhanbad which was then in the erstwhile State of Bihar. The State of Bihar in the year 1995 evolved a new industrial policy with a view to create an environment conducive to growth of industries in the State and to utilise to its optimum advantage all the resources available in the form of surface and ground water, fertile land, mineral wealth, disciplined and skilled manpower etc. By the said policy the Government tried to attract investors from various parts of the country to invest in identified thrust areas, as also for creation of essential infrastructure including private generation. One of the areas which the said industrial policy sought to develop was in the field of metallurgical industries. As an incentive to attract investment in the State among others, the said policy provided for sales-tax incentives which included (exemption for new units in category B districts) 8 years sales-tax exemption on sale and purchase of materials from the date of commencement of production by such units located in category B districts. In pursuance of the said policy, necessary exemption notifications under section 7 of the Bihar Finance Act, were also issued.
(3.) The appellant having noticed the incentives offered by the State Government by letter dated 30-4-1997 intimated the then Chief Minister of the State that it has a plan for installing a Cold Rolling Mill in Jamshedpur in which a sum of Rs.2,000 crores was to be invested if the financial climate in the State was favourable. Therefore, before taking a final decision in this regard, it sought a confirmation from the State of Bihar as to its commitment to grant sales tax exemption as stated above. By that letter the appellant also requested the Chief Minister to authorise the Secretary of the Department of Industries and other officials of the State to have a discussion with the appellant about the plan in detail and to guide the appellant in the manner in which it could enjoy the benefits of sales tax incentives.;