R.BANUMATHI, J. - (1.) IN these writ petitions, the issue before us is that if a registered dealer purchases goods at concessional rate of tax for use in the manufacture or processing of goods for sale, whether he will have to do so on condition of making sales of the manufactured goods within the State of Jharkhand or inter - state sale originating from the State of Jharkhand and whether the new proviso inserted in Section 13(1)(b) [by notification dated
(2.) 01.2002] has no geographical limitations of sale. In the present writ petitions, the petitioner is aggrieved by the orders passed by the Commercial Taxes Tribunals in Revision Petitions affirming the orders of the Appellate Authority -cum -Chief Commissioner of Commercial Taxes and that of the Assessment Officer whereby it has denied the benefit of concessional rate of tax on purchase of raw materials by the Petitioner used for manufacturing the goods which has been transferred by way of stock transfer outside the State in terms of Section 13(1)(b), Second proviso to the Bihar Finance Act, 1981 (now Jharkhand) as amended by Notification dated 2nd January 2002. 2. The Bihar Finance Act came into force on 01.04.1981. The State of Jharkhand was formed on 15.11.2000 and the State of Jharkhand adopted the Bihar Finance Act, 1981. Sub Section (1) of Section 13 of the Bihar Finance Act (adopted by the State of Jharkhand) provides for Special/Concessional rate of tax being charged subject to certain restrictions and conditions prescribed under the Act and Rules as it stood on 1.4.1981. Amendment was made in Section 13(1)(b) with effect from 01.08.1985 by which the words "In Bihar or in the course of Inter -State trade or commerce", as appearing after the term "Sale" was deleted. After the first proviso of Sub Section (1) of Section 13 of the Act, by notification No. LG -12/2001 Aj: 01 dated 2nd January, 2002 a new proviso was inserted which reads as under : - JUDGEMENT_336_TLJHAR0_2013.jpg
(3.) AS per amendment, facility of concessional rate of tax on sale or purchases is restricted only to those registered dealers who manufacture goods within the State of Jharkhand and sell the goods so produced within the State of Jharkhand or in the course of inter -state trade and commerce originating in the State of Jharkhand and not dispose it otherwise than by way of sale, i.e., stock transfer.;