9911796707
TMI Blog1989 (12) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... ustrial unit on 27th June, 1981. To begin with, the business of the company consisted of the assembling of gas stoves and the manufacture of gas stoves with electrical panels. Later, it took to the manufacture of electronic goods including television sets. There is a tax payable on the entry of goods into the Faridabad Complex under the Notification of 7th April, 1972 (annexure P-1) issued by the Governor of Haryana under clause 6 of section 22 of the Act. The Schedule set out therein indicates the items leviable to tax and the amount and surcharge chargeable thereon. According to item 76 thereof, the octroi payable on "televisional apparatus and goods" being 2 paise per rupee with a surcharge thereon, which is presently 100 per cent. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l refund of it by the Faridabad Complex Administration. It is the correctness and legality of this order which is now under challenge, in this petition under article 226 of the Constitution of India. The main and significant question that thus falls for determination is whether Messrs. Niky Tasha are in terms of the Notification of 5th April, 1985 (annexure P-3) entitled to exemption from payment of octroi on components brought into the Faridabad Complex for manufacture by it of electronic goods and television sets. A reference to the Notification of 5th April, 1985 (annexure P-3) would show that exemption from payment of octroi has been granted to industrial units falling in the categories mentioned therein, namely, industrial units: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to the certificate of the respondents' chartered accountant, now placed on record, by the counsel for the petitioner, the "capital investment" of Messrs. Niky Tasha, which includes the price of the land, is over Rs. 62 lakhs. Faced with this situation, Mr. V.P. Arya, counsel for Messrs. Niky Tasha sought to press in aid the claim for exemption under clause 6 of the Notification of 5th April, 1985 (annexure P-3) which reads: "6. All the new industrial units set up within the Faridabad Complex for capital equipment, building material and raw material for a period of five years." "New industrial units" have been defined in the explanation given thereunder as"The new industrial units means the industrial units which have been set up or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es State Insurance Corporation would show that the date of the starting of the factory/establishment, as mentioned by it there, was 3rd October, 1983. Besides this, it must be appreciated that Messrs. Niky Tasha is but one entity and will remain so even when it extends its manufacturing activities to taking on new items for manufacture. In other words, by merely adding such new items for manufacture the identity of the company or the industrial unit known as Messrs. Niky Tasha does not change. Exemption is thus clearly not available to it even under clause 6 of the notification (annexure P-3). Turning now to the impugned order of Shri B.D. Dhalia, Commissioner, Ambala Division, of 18th August, 1988 (annexure P-6), this indeed makes sad re ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
