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TMI Blog2012 (11) TMI 1059X X X X Extracts X X X X X X X X Extracts X X X X ..... istant Commissioner Commercial Tax [2013 (5) TMI 231 - MADHYA PRADESH HIGH COURT] - Writ Petition No. 16730 of 2012 - - - Dated:- 5-11-2012 - KRISHN KUMAR LAHOTI AND SMT.VIMLA JAIN, JJ. For the Appellant : Sandesh Jain, advocate . For the Respondent : Kumaresh Pathak, Deputy Advocate General, The petitioner has sought following relief: (i) To call for the case record. (ii) To hold that the petitioner is entitled to exemption from commercial tax on sale of cement in residuary State of Madhya Pradesh manufactured in its cement manufacturing plant at Sonadih, following in bifurcated State of Chhattisgarh. (iii) To issue a writ of certiorari quashing the order of assessment (annexure P/5) and the order in revision (a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eputy Advocate-General. In Writ Petition No. 5308 of 2004 (Fairdeal Traders v. Assistant Commissioner Commercial Tax [2012] 56 VST 503 (MP)), the Division Bench, considering the similar controversy in respect of the petitioner, held thus: As the controversy involved in all these cases are identical, all these petitions are being decided by this common order. For the convenience, the facts are taken from W.P. No. 19140 of 2011(0). The petitioner has sought the following relief: '7.1 to quash the assessment order dated January 30, 2006 (P/3); 7.2 to quash the appellate order dated April 12, 2007 (P/5); 7.3 to quash the revision order dated June 23, 2011 (P/7); 7.4 to hold that notification dated February 19, 1991 (P/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h, the petitioner was entitled for the same exemption or not which was available to the petitioner prior to November, 1, 2000. The authorities have turned down the contention of the petitioner. The petitioner had challenged the order passed by the various authorities before this court and made prayer for quashment of the aforesaid order. It was submitted by Shri Mukesh Agrawal, learned counsel appearing for the petitioner in W.P. No. 19140 of 2011(0) that the controversy has been settled by the apex court in Commissioner of Commercial Tax v. Swarn Rekha Cokes and Coals Pvt. Ltd. reported in [2004] 136 STC 57 (SC); [2004] 6 SCC 689; [2004] 37 VKN 570 and it was submitted that in view of the verdict of the apex court, these petitions may b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... suant thereto granting exemption from payment of sales tax on purchase of raw materials. Pursuant to the exemption certificate granted to it, it was entitled to purchase coal from BCCL with the benefit of exemption from payment of sales tax. Its claim being disputed it was compelled to file a writ petition before the High Court. The aforesaid writ petition was allowed. The LPA filed by the CCT was dismissed by the High Court upholding the contention of the assessee and finding them entitled to the said benefit. On civil appeals before the Supreme Court: Held, that the benefit of exemption from payment of sales tax on purchase of raw materials extended to new industrial units and similar benefits to units undertaking expansion/diversif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amended or altered by the State of Jharkhand and it must continue to operate in the State till such time as it is modified, repealed or altered. As envisaged in section 91, the notification must prevail and the benefits flowing therefrom must accrue to the beneficiaries. One must not permit one's mind to boggle by imagining that what was one State earlier has now become two and consequently what were intra-State sale transactions earlier are now inter-State sale transactions. The benefit under the notification must flow notwithstanding the fact that in reality intra-State sale transactions of the erstwhile State of Bihar may have become inter-State transactions, after reorganisation. Therefore, it is held that the benefit of exemptio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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