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TMI Blog2014 (3) TMI 781X X X X Extracts X X X X X X X X Extracts X X X X ..... ired to be paid to the State exchequer - Since there is evidence that this was not done but is an effort now to show that it has been done, which cannot be established from the records, the concession and the benefit of the Industrial Policy cannot accrue to the assessee when he had already collected CST at the rate of 4 per cent till the notification reducing the same to 1 per cent was issued by the State Government on 12.10.2006. There is no occasion to interfere, with the assessment orders - The present dispute is only a camouflage under the garb of the Industrial policy with the object of negating the assessment order – Petition dismissed - Decided against assessee. - Civil Writ Jurisdiction Case No.4269 of 2011 - - - Dated:- 2-8-2013 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 12.10.2006. With these variable dates of notifications, there is bound to be dispute as to the date on which the benefits will start accruing in favour of a unit or an industry, which have been promised concession under the Industrial Policy. In the normal course of things, which will also be reflective of good governance and decision making, all notifications which are required to be issued under various Acts by various Departments must be synchronized with the date of the notification of the Industrial Policy. Whatever homework is required to be done by the various limbs of the State ought to be done prior to the issuance of the notification so that there is no disconnect and all benefits are harmonized from the date the Industrial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the State Government in this regard. Learned Principal AAG, however, contends that there is always some time gap between the decision taken by the State, in its implementation. No doubt, such a situation does exist but it ought to be avoided with the object of preventing any dispute and litigations of such kind which may be bonafide or may even be wagering. However, government will keep in mind in future decision making that there is no disconnect. So far as the present case is concerned, no case is made out for the benefit, which is being claimed by the petitioner on the given facts, admitted between the parties to a substantive extent. According to learned Additional Advocate General, there is adequate evidence available with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ffort now to show that it has been done, which cannot be established from the records, the concession and the benefit of the Industrial Policy cannot accrue to the petitioner when he had already collected Central Sales Tax at the rate of 4 per cent till the notification reducing the same to 1 per cent was issued by the State Government on 12.10.2006. There is no occasion to interfere, with the assessment orders. The present dispute is only a camouflage under the garb of the Industrial policy with the object of negating the assessment order. Writ has no merit in the given facts and is dismissed. It is made clear that present writ has been decided on the basis of interpretation, which was required to be given to the industrial Policy an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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