9911796707
TMI Blog1999 (8) TMI 925X X X X Extracts X X X X X X X X Extracts X X X X ..... se are that the petitioner is a partnership firm carrying on business of manufacture and sale of stone metal (gitti) manufactured from stone boulders. The petitioner holds stone quarries on lease for extracting stone boulders which are crushed into the crusher to manufacture "gitti" which are used for various purposes in building constructions. 3.. The case of the petitioner is that the petitioner has set up a new industrial unit of Pipaldehla, Deorari, District Jhabua, for the manufacture of stone metal and has installed a crusher. The said unit is located in the backward district of Jhabua which is covered under category C of part II of annexure I to the Notification No. A-3-11-86(74) ST-V dated October 16, 1986 issued under section 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. On August 9, 1988, the petitioner submitted an application in the prescribed form before the General Manager, District Industries Centre-cum-Member Secretary, District Level Committee, District Jhabua, for the grant of the eligibility certificate for exemption from the payment of sales tax under the M.P. General Sales Tax Act and Central Sales Tax Act in view of the Notification No. A-3-11-86(74)-ST-V dated October 16, 1986. 6.. The submission of the petitioner in the petition is that by letter dated December 9, 1988, he was informed that his unit regarding issues of sales tax exemption will be inspected on December 27, 1988. The petitioner received another letter from the General Manager, District Industries Centre, Jhabua, informing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order dated July 13, 1989 rejecting the application for grant of eligibility certificate for exemption from payment of sales tax is fully arbitrary and illegal. His contention is that the exemption already granted by notification dated October 16, 1986 cannot be withdrawn retrospectively by another notification dated October 11, 1990. 8.. Therefore, a very short question that arises for consideration in this case, is whether the notification dated October 11, 1990 has a retrospective effect or not and whether the petitioner is entitled for exemption on the basis of notification dated October 16, 1986 as he had set up his unit in backward districts and had started production w.e.f. April 30, 1988 during the period of enforcement of una ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of G.S. Dall and Flour Mills v. State of M.P. (1987) 20 VKN 117, in which the division Bench of this Court held that as per notification exemption was available to all the industries, subject to restrictions and conditions specified in the notifications. The notification unequivocally extended to all such industries which are set up in any of the districts specified in Part II of the annexure and fulfilled the requisite restrictions and conditions and which have commenced production after the issue of notification. 13.. According to the learned counsel for the petitioner, the aforesaid judgment of G.S. Dall and Flour Mills (1987) 20 VKN 117 has already been upheld by the Supreme Court in the case of State of Madhya Pradesh v. G.S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sadharan" dated October 11, 1990 at pages 2304-05 and, therefore, this notification will have prospective operation with effect from 11th day of October, 1990, and not from any other earlier date. 16.. In the return filed by the respondents there is nothing about the operation of this notification dated October 11, 1990. It is also not the case of the respondents, that this notification came into force with a retrospective date. Therefore, in view of the aforesaid legal position, it is clear that by notification dated October 11, 1990, the stone crushing industry shall not be eligible for seeking exemption, but shall be eligible as per notification dated October 16, 1986, on fulfilling the other conditions. 17. It is true that the not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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