D. RAJU, C.J. - (1.) THESE two writ petitions are dealt with together since they arise not only on identical issues, but are between the same parties and sub-missions have also been made by the learned counsel appearing on either side in common. C.W.P. No. 51 of 1999 :
(2.) THE above writ petition has been filed by the petitioner-company seeking for the issue of following reliefs : (a) Issue an appropriate writ, order or direction quashing and/or setting aside the orders of the revisional authority dated February 8, 1999 for the assessment years 1995-96 and 1996-97 annexed hereto as annexure XXXII; (b) Issue an appropriate writ, order or direction declaring that the petitioner-company is entitled to full exemption from payment of Central sales tax as well as Himachal Pradesh general sales tax under the exemption notification dated January 30, 1996 for a period of nine years from the date of its commercial production, namely, September 26, 1995 (c) Issue an appropriate writ, order or direction restraining the respondents from realizing the sales tax and purchase tax from September, 1995 till date both under the Central Sales Tax Act, 1956 and Himachal Pradesh General Sales Tax Act, 1968. The case of the petitioners is that it is a public limited company incorporated under the Indian Companies Act, 1956 and it is carrying on the business of manufacture and sale of cement under the name and style of "Ambuja Cement" in the State of Himachal Pradesh and that it is amongst one of the best managed cement companies in India and it is also claimed that it had been conferred various prestigious awards for its performance, pollution control and management including the award in the year 1991 by the Prime Minister of India, namely, "National Award for Public Recognition of Outstanding Activity for prevention of control of pollution."
(3.) THE petitioners' claim to have submitted an application in the year 1989 for setting up a cement plant in Himachal Pradesh and that it was approved by the State Level Industrial Projects and Review Authority (hereinafter referred to as "IPARA") in their letter dated February 19, 1990 filed as annexure I. Thereupon the petitioners' claim to have invested more than Rs. 500 crores in setting up the cement plant at Darlaghat, Solan District in this State and it is claimed to be the largest investment made by any private entrepreneur so far as this State is concerned. The said cement project also was stated to have had the approval of the World Bank/International Finance Corporation, Washington, who, it is claimed, also financed the project by way of term loan in addition to the project being monitored by the Industrial Development Bank of India too. All these, according to the petitioners, have brought substantial economic development in the State.;