K. Venkataswami, J. - (1.) Leave granted.
(2.) A common question of law arises for consideration in these two appeals. That question of law can be set out in the following words:- Whether an exemption notification published under S.7(3) of Bihar Finance Act, 1981 (hereinafter referred for short as the 'Act') will also cover exemption from charge of additional tax levied under S.6 of the Act.
(3.) Brief facts are the following:- The appellant in the first case was a dealer in television sets, watches and mixers. The appellant in the second case is a manufacturer of television sets in the State of Bihar. The State Government with a view to encourage industries in the State from time to time announced various schemes granting incentives in the form of exemption from sales tax or purchase tax as the case may be. One such notification bearing No. S.O.92 dated 18-1-88 was issued under the express provision of S.7(3) of the Act exempting from the levy of sales tax as well as purchase tax on the sales of electronic raw materials to the owner of electronic units approved and registered by the Department of Industries, Government of Bihar or the competent authority of Government of India for a period of 5 years w.e.f. 1-9-1986 subject to the conditions imposed therein; and another notification bearing No.S.O. 94 dated 18-1-1988 under the express provision of S. 7(3) of the Act granting exemption from the levy of sales tax on sales of electronic goods manufactured by electronic industrial unit approved and registered by the Department of Industries, Government of Bihar or the competent authority of Government of India for a period of 5 years w.e.f. 1-9-1986 subject to the condition mentioned therein was issued.;