9911796707
TMI Blog1998 (1) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... industrial unit in form C ; (c) to issue a writ in the nature of mandamus to opposite party No. 2 to refund the sales tax already collected under duress since October 5, 1992; (d) to pass/issue such other writ/order and/or direction as deemed just and proper in the interest of justice and equity; and (e) to allow the writ petition with costs. 2. The petitioner has in fact challenged the orders vide annexures III-A and III-B to the writ petition made by the Sales Tax Officer, Cuttack-I, Central Circle, Cuttack. It transpires from the impugned orders that the petitioner-dealer is an industry which manufactures refractory bricks. It was set up on August 20, 1971 and it started its trial production with effect from April, 1972. It had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Tax Officer has recorded in unequivocal terms that the expanded part of the S.S.I. unit no doubt would be entitled to I.P.R. benefits, but deferment of payment of tax by such unit is not permissible as per the provisions laid down in S.R.O. referred to above. 5.. Mr. Lal for the commercial taxes as also Mr. Akhil Mohapatra, learned Additional Government Advocate for the State submit that by the above Government notification dated August 16, 1990, although there is indication that in exercise of powers conferred by section 7 of the Orissa Sales Tax Act, 1947, the State Government directed that the classes of registered dealers as specified in column (2) of the Schedule to the notification which were certified by the Director of Industrie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S.I. units on expansion to medium units. This argument is not acceptable to this Court. 7.. Regard being had to the materials on record, we are of the view that since the Sales Tax Officer has unequivocally held after taking into consideration all the necessary documents that by expansion the petitioner-dealer has become a medium industrial unit and thus entitled to the I.P.R. benefits, the said benefits include deferment of payment of tax. On this score, we quash the impugned orders and allow the writ petition directing the sales tax authorities to take steps to allow deferment of payment of tax as one of the benefits available to the petitioner. D.M. Patnaik, J.-I agree. Petition allowed. - - TaxTMI - TMITax - CST, VAT & Sal ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
