N.N.TIWARI, J. - (1.) THE principal question which falls for consideration in both of the writ applications is no longer res integra. As also admitted at the Bar, the instant cases are covered by the decision of the Apex Court rendered in Commissioner of Commercial Taxes, Ranchi & Ors. V/s. M/s. Swarn Rekha Cokes and Coals Pvt. Ltd. & Ors, reported in 2004 (3) PUR 146.
(2.) IN writ application WP (T) No. 31342/2001, the petitioner has prayed : '' (i) For a declaration that the Bihar Finance Act, 1981 and the relevant rules framed therein and the notification issued in exercise of powers under the Act will continue to operate in the State of Jharkhand till any amendment is made under the provisions of Section 84 of the Bihar Reorganization Act, 2000. (ii) For a declaration that the benefit conferred to the industries by virtue of the Industrial Policy Resolution, 1995 and the notification issued pursuant to the Industrial Policy Resolution to carry out the objects of the said resolution will continue with full force for the remaining period in the State of Jharkhand as well in view of the provisions contained in the Bihar Reorganization Act. (iii) For issuance of appropriate writ, order or direction commanding upon the respondents -Sales Taxes Authorities of the State of Jharkhand to allow exemption on the products of the industry of the petitioner and in relation to its sales in the State of Jharkhand in view of the same being products of exempted industry under S.O. No. 96, dated 4.4.1994 which is also binding on the State of J.harkhand in terms of the Bihar Reorganization Act, 2000. (iv) For a declaration that the provisions of the Bihar Reorganization Act, 2000 will have overriding effect over the provisions of the Central Sales -Tax Act, 1956 in case of inconsistency for the purpose of achieving the objects of the Bihar Reorganization Act, 2000 which is an Special Act for achieving special purpose. Briefly stated, case of the petitioner in WP (T) No. 31342/2001 is that it is a private limited company incorporated under the provisions of Companies Act, 1956 having its place of business at 786/B, Block -V, Patlipurtra Area, Patna (Bihar) and is engaged in assembling and. manufacturing of B/W T.V. sets. The petitioner is a small scale industrial unit and registered as such having permanent registration certificate granted by Memo No. 2353, dated 20.12.1997. The petitioner is also a registered dealer under the provisions of Bihar Finance Act, 1981 as well as the Central Sales Tax Act, 1956 under the Patlipurtra Circle, Patna and the said registration is operative with effect from 14.9.1997. The then State of Bihar, in order to accelerate the industrialization and economic developments in the State had announced an industrial policy in the year 1993 being Industrial Policy Resolution, 1993 (An -nexure 3). It was provided, inter alia, that a new industrial unit which has commenced its commercial production shall be entitled for various types of incentives for a period of 7, 8, 10 years depending upon the location of the industrial units in the different categories of districts specified in Clause 10.1 of the policy. The districts specified in the said clause also fall within the State of Jharkhand after the reorganization of a separate State of Jharkhand under the provisions of Bihar Reorganization Act, 2000.
(3.) IN the said industrial policy resolution various incentives were provided which included exemption from sales tax on sale of finished products by the new industrial units under Clause 10.2. The then State of Bihar in accordance with the said policy issued a notification bearing S.O. No. 96, dated 4.4.1994 in exercise of power conferred under Section 7(3)(b) of the Bihar Finance Act, 1981 whereby procedures and the conditions were ' laid down for grant of exemption from payment of tax on the products of the new industrial units possessing exemption certificate in Form 'Khha - I '. The notification dated 4.4.1994 is Annexure -4 to this writ application.;