- (1.) WITH the consent of the parties this application has been taken up for final disposal at the admission stage. The only question involved in this case is as to whether the Temporary Registration Certificate for the proposed Small Scale Industry, granted by the General Manager, District Industries Center, Dhanbad to the petitioner on 5.5.2000 (Annexure -5) can be treated to be a prior permission of the State Government (Industries Department) as contemplated under the notification in question.
(2.) HEARD the parties. The petitioner has prayed inter alia for quashing the order dated 11.9.2002 passed by the Joint Commissioner of Commercial Taxes (Admn.), Dhanbad Division, Dhanbad (Respondent No. 3) by which the petitioners application for exemption from payment of Sales Tax on purchase of raw materials and on sale of finished products by the petitioner, has been rejected, and for other consequential reliefs. The case of the petitioner in short is that the State Government issued a notifications being S.O. No. 478 dated 22nd December, 1995 and S.O. No. 479 dated 22nd December, 1995 under Section 7(3)(b) of the Bihar Finance Act, 1981 (Act 5 of 1981) giving several incentives to the new industrial units which came into production between 1st September, 1995 to 31st August, 2000. The said incentive included exemption from payment of Sales Tax on purchase of raw materials as well as on sale of finished products by the new industrial unit. The said incentives was extended by Notifications No. 57 dated 2nd March, 2000 and S.O. No, 58 dated 2nd March, 2000 contemplating inter alia that if an industrial unit has taken prior permission from the State Government (Industries Department) prior to 31st August, 2000 and has started production after 31st August, 2000 but within five years from the date of such prior permission, shall also be treated as a new industrial unit. Thus it is contended that, the Temporary Registration Certificate granted by the industries department of the State Government is in fact a prior permission as contemplated under the aforesaid notifications and there is nothing to show in the said notifications that separate prior permission was required for being eligible to the incentives/exemption granted under the said notifications. The Department of Industries, Government of Bihar came up with Industrial Policies granting various incentives to certain industries including the exemption of Sales Tax, with a view to accelerate the growth of industries in the State. The State of Jharkhand has duly adopted the Bihar Sales Tax Laws and the notifications issued pursuant thereto.
(3.) IN the said Industrial policy under Clause 16.1 and 16.2 new unit were to be allowed benefit of exemption from payment of Sales Tax on purchase of raw materials and also benefit of exemption from payment of Sales Tax on sale of finished goods. The petitioner applied for registration for setting up a Small Scale Industry. The General Manager, District Industries Center, Dhanbad granted a Temporary Registration Certificate dated 5.5.2000 for production of cement (Annexure -5). The said Temporary Certificate shows that it was valid for five years.;