Gurusharan Sharma, J. - (1.) These two writ applications have been filed for quashing Government Circular Letter dated 29.1.2000 (Annexure 8). As common question is involved in both the writ applications, they have been heard together and are disposed of by a common order.
(2.) Petitioners, namely. M/s, Super Fuels and M/s. Shushila Coke and Minerals are engaged in manufacturing soft coke having its manufacturing units respectively at villages Memotand and Rowta, within Hazaribagh district. Both are industrial units of District Industries Centre, Hazaribagh and are registered under Section 14 of the Bihar Finance Act, 1981 (hereinafter referred to as 'the Act') as also under Section 7 of the Central Sales Tax Act. 1956. M/s. Coal India Limited have provided permanent linkage for release of steam coal every month to the petitioners for manufacturing soft coke.
(3.) Pursuant to Industrial Policy. 1995, State of Bihar issued Notification No. S.O. 478, dated 22.12.1995 (Annexure 6) under Section 7(3)(b) of the Act grating exemption from payment of sales tax on purchase of raw materials, which was required by industries concerned directly for use in manufacturing goods to the newly set up industries, which met the conditions mentioned therein. A declaration in form 'ga' was prescribed for availing the benefit of tax free purchase.;