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TMI Blog1991 (8) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... under the Central Sales Tax Act wherein mutatis mutandis, the provisions of the notification under section 7 of the Orissa Sales Tax Act have been made applicable. 3.. The petitioner owns a medium scale industry. He made applications for exemption for payment of sales tax both under the Orissa Sales Tax Act as well as under the Central Sales Tax Act. Prayer for exemption having been refused, the petitioner has approached this Court. There is a stipulated time for filing application in the notification under section 7 of the Orissa Sales Tax Act. The petitioner made the application a few days later. Another pre-condition for grant of exemption is that the petitioner is to produce a certificate from the Director of Industries. The petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no scope for the Director of Industries of the State to give a certificate to be produced along with the application. Mr. Patnaik on the other hand submitted that such a certificate being a precondition for grant of exemption provided in the notification and the rules which have force of law, the Sales Tax Officer has no discretion in the matter. Besides, a certificate would rule out the possibility of evasion of tax by persons who do not come within the scope of the industrial policy. 6.. In this case a certificate from the Director of Industries has been filed on May 23, 1991, though much later than the applications. Such certificate, however, does not contain the details. We find that the Sales Tax Officer has not given adequate oppor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jecting the applications of the petitioner for exemption from paying sales tax both under the Orissa Sales Tax Act as well as under the Central Sales Tax Act to avail of the benefits in the Industrial Policy Resolution, 1989 of the State, are quashed. The Sales Tax Officer is directed to reconsider the applications afresh after giving the petitioner opportunity of removing the defects as are pointed out by him. 9.. Mr. A. Patnaik, learned Standing Counsel (S.T.) stated that Sales Tax Officer have some difficulty in view of the language of the notification and he would request the Commissioner to instruct the Sales Tax Officer so that in respect of the medium scale industries and large scale industries, certificates of Director of Industri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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