2017 (5) TMI 998

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..... nior Additional Advocate General, Assam, assisted by Mr. B. Gogoi, learned Standing Counsel, Finance & Taxation JUDGMENT ( Ajit Singh, C.J. ) By this petition, the petitioner has prayed for declaring Clause 12 of the Assam Industries (Sales Tax Concessions) Scheme, 1995 (in short "Scheme,1995") as ultra vires to the Industrial Policy of Assam, 1991. The petitioner has also prayed for the refun .....

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..... irtue of the provisions of the Act and Scheme, new industries, subject to certain conditions, were to be given exemption from payment of sales tax, but the exemption was not to be given in respect of certain commodities. And one such commodity was 'tea'. The grievance of the petitioner is that inspired by the Industrial Policy of Assam, 1991, it had set up a small scale industrial unit in the year .....

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..... cturing activity. The respondents have also averred that in the Industrial Policy of Assam, 1991, it was nowhere stated that industries engaged in the manufacturing, blending or packaging of tea will be exempted from payment of sales tax. 5. After hearing the respective counsel for the parties, we are of the view that the petition deserves to be dismissed. Admittedly, Industrial Policy of Assam, .....

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..... or the purpose of any benefit under this schedule: Tea Liquified Petroleum Gas Ply Wood and Veneer Petroleum, Diesel Oil & Lubricants Timber in all forms and Cement." 6. The above quoted Clause 12 clearly reveals that 'tea' is not included in raw material. Therefore, the petitioner was apparently never entitled for exemption in respect of tea as a raw material for purchase as well as sale .....

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..... ue that eligibility certificate was issued to the petitioner under the Industrial Policy of Assam, 1991 and also a certificate of authorization dated 14.2.1997, but the same being contrary to Clause 12 of the statutory scheme, 1995, the petitioner cannot claim any benefit. 7. For these reasons, the petition is dismissed, but without any order as to costs.
Case laws, Decisions, Judgements, Ord .....

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