1985 (4) TMI 275

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 1974/239. The production in the factory started on 11th December, 1974. 3.. On the basis of annexure 1, the petitioner claims exemption from payment of both general sales tax and special sales tax for a period of five years from the date of production, that is, from 11th December, 1974, to 10th December, 1979. It is for this reason it is contended by the learned counsel for the petitioner that t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Bihar Udyog v. State of Bihar 1981 RLJ 103 that the period of five years shall be counted from the date the industry starts its production and the industry will be entitled to exemption for a period of five years from the date it starts its production even if that period may go beyond the life of the notification. 6.. In this view of the matter, the sales tax authority had no authority in law t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X