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Supreme Court Of India

(From : 2003 AIR Jhar HCR 1276)

Hon'ble Judge(s): S. N. Variava, Ar. Lakshmanan, S. H. Kapadia , JJJ

(A) Bihar Finance Act (5 of 1981) , S.7(3)(b)— Industrial Promotion Policy (1995) , Cl.16.1, Cl.16.2— New industrial unit - Exemption from sales tax on purchase of raw material and on sale of finished products - Entitlement to - Notification granting exemption required prior permission of Industries Department before 31-8-2000 for any unit to become eligible - Respondent-unit not seeking prior permission - Temporary registration certificate issued by Industries Department to respondent-unit - Held, cannot be construed as prior permission - Respondent not entitled to tax exemption. 2003 AIR Jhar HCR 1276, Reversed. In terms of the Bihar Industrial Policy Resolution, 1995 and the statutory Notification issued by the Commercial Tax Department, the new industrial units was defined as those industrial units which went into production between 1-9-1995 and 31-8-2000 and which have been granted license/memorandum/letter of intent or registration certificate from the competent industries department or Industrial Area Development Authority or Directorate of Industry or competent authority of the Government of India. The statutory Notifications were amended retrospectively vide S.O. 57 and 58, dt. 2-3-2000. Conditions which were stipulated for pipeline industries to be treated as new industrial units for the purposes of exemption from sales tax on purcha....