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TMI Blog2009 (7) TMI 1201X X X X Extracts X X X X X X X X Extracts X X X X ..... to be obtained for the accounting year 1984-85, for the purpose of computing the extent of eligibility of the assessee to claim partial exemption of tax under the notification. Whether the assessee could claim partial exemption on the basis of the input figures of other cement industry, which might have existed in the accounting year 1984-85, and in our view, the answer to this also has to be in the negative, inasmuch as, in that event, the assessee would not have been entitled to claim partial exemption under this notification, for want of existence of other manufacturer in the State, in the "relevant industry" during the accounting year 1984-85. - Spl. Appl. Writ No. 482 of 2001 - - - Dated:- 22-7-2009 - GUPTA N.P. AND GOVIND MATHU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring goods in the State of Rajasthan, may claim partial exemption from the tax payable in respect of the sales by him of such goods in the course of interState trade or commerce by way of reduction at the rate of 50 per cent of the tax so payable on increased sales up to 50 per cent and at the rate of 75 per cent of the tax so payable on increased sales made over and above the aforesaid 50 per cent, in the manner and subject to the conditions as follows: (1) Such reduction of tax shall be allowed to a dealer only after and in respect of the increase which is effected in the percentage of the quantum of goods sold in the course of inter-State trade or commerce out of the total quantum of goods sold within the State and in the course of in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... than manufacturing white cement during the base year 1984-85. It is also not in dispute, that there was only one such other industry, except the petitioner, who was manufacturing white cement in the State of Rajasthan during the relevant year 1984-85, being M/s. J.K. Industries, who was manufacturing white cement as J.K. White Cement at Gotan. The precise controversy centers round the question, as to whether for the purpose of para 2 of the notification, annexure 1, the expression other manufacturers in the State in the relevant industry during the accounting year 1984-85 would comprehend within its meaning manufacturer of only such species of goods with respect to which the assessee seeks partial exemption under the notification, or t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccording to him comprise of at least other manufacturers of other categories of cement, including gray Portland cement. The other submission made by the learned counsel for the appellant is by referring to page 9 of the impugned judgment, and it was submitted, that the preamble of the notification has not been properly construed by the learned single judge, inasmuch as, it would only refers to the goods manufactured by the assessee, and has no relevance as considered by the learned single judge when it has been held, that other manufacturers in the State in the relevant industry cannot also be divorced from the manufacturer of such goods as are manufactured by any manufacturer envisaged under preamble of clause (a) of the notification. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question requiring to be considered is, as to whether the learned single judge was in error in interpreting the term relevant industry to be confined to the industry manufacturing the white cement only. It is not in dispute, that for the purpose of clause (2) an input figure of the accounting year 1984-85 could be obtained from other industry, in cases, where the dealer, who claims, or who wants to take benefit of partial exemption had commenced manufacture of goods after January 1, 1985, the question is, as to from what type of industry such base figure could be obtained, and the learned single judge has found, that figure could be obtained from the industry which is manufacturing identical commodity, while according to the learned co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by learned single judge has no adverse effect on the aspect, as to from which industry the relevant inputs are to be obtained for the accounting year 1984-85, for the purpose of computing the extent of eligibility of the assessee to claim partial exemption of tax under the notification. We may also consider here, that it is by chance that in the relevant accounting year 1984-85 there was one unit, being manufacturer of white cement in 1984-85 in the State and therefore, the controversy has arisen, rather raised by the petitioner for claiming partial exemption on the basis of the input figures of that industry, but if that industry also would not have been there, the question is, as to whether the assessee could claim partial exemption o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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