9911796707
TMI Blog1992 (5) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... under the Act and the Rules has been issued. It is also registered with the District Industries Centre, Rourkela (in short, DIC ). It is authorised to purchase amongst others clinker, slag and gypsum for manufacture of cement. It was certified by the DIC that the petitioner had gone into commercial production with effect from February 10, 1990, and was entitled to the benefits available under the Industrial Policy Resolution of 1986 of the State of Orissa (in short, IPR ). Necessary applications were made for issue of declaration forms (form IB) in order to enable the petitioner to avail concession available under the said IPR. Though it is not in dispute that the petitioner is entitled to the benefits under the IPR, and was being grante ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are indicated and the list is not exhaustive. 3. The learned counsel for the department, however, submits that the department is not bound to issue the forms, unless the officer concerned is satisfied that the forms shall be used bona fide. Since the power of assessment is not denied, all acts ancillary to the process of assessment are available to be exercised by an officer while dealing with an application for issue of form IB. It is also submitted that in view of the expert s advice and opinion that the materials sought to be purchased were not basic raw materials and were not to be used for composition of finished products the authorities were justified in refusing to issue such forms. We do not feel it necessary to decide the questio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, if the dealer or his authorised agent furnishes a declaration in form IB appended below. The form shall be in triplicate which shall be obtained from the Sales Tax Officer within whose jurisdiction the dealer is registered on application affixed with a fee of five rupees for every twenty-five blank declaration forms. The declaration forms shall be filled in and signed by the dealer or his authorised agent. The portion marked original shall be made over to the selling dealer and the portion marked duplicate shall be made over to the Sales Tax Officer, who issued the forms to the dealer. No second or subsequent supply of declaration forms shall be made unless a true account of the forms last supplied is furnished. All unused, obsolet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of furnishing the details while seeking second or subsequent supply of declaration forms (form XXXIV). The provisions being in pari materia with the requirement indicated in entry 26-D the same procedure is to be adopted. There being no dispute that the requirements were complied with, the petitioner was entitled to subsequent supply of forms. We have elaborately dealt with these aspects in Anurag Steel Industries v. State of Orissa (O.J.C. No. 591 of 1992 disposed of May 14, 1992*). It is also accepted by the Revenue that while seeking supply of subsequent forms, a true copy of accounts certified by the applicant as maintained in form VII-A has to be submitted before the Sales Tax Officer. It is not in dispute that the copy of accounts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat regard. Whether purchase of basic raw material alone is the sine qua non for grant of concession, has to be adjudicated at the time of assessment. Prima facie, however, that does not appear to be the requirement. The only requirement is that the raw materials should be goods which directly go into the composition of the finished products. There is no imperative that it should be basic raw material. 6.. We shall presently deal with the submission of the learned counsel for the department to the effect that the sales tax authorities are bound to protect the interest of the Revenue and if they are satisfied that camouflage is being used to evade payment of tax, all possible efforts are to be made to safeguard the Revenue. The object is c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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