The numberification companytains a package of reliefs and incentives including one companycerning relief from payment of sales tax with which this appeal is companycerned.
Some particulars as to the application made by the appellant for grant of permission might, perhaps, be neces sary here.
Thereafter, in Febru ary, 1980, the appellant moved the High Court for issue of writ of mandamus to quash the demand numberices and the pro ceedings initiated for recovery of penalty under sec.
He said prior permission to adjust had number been company sidered by the Deputy Commissioner of Managlore Division, Mangalore, and, therefore, the Commercial Tax Officer was obliged to proceed to recover the taxes.
For the assessment year 1976 77, the appellant made such an application to Deputy Commissioner of Sales tax Administration on 10th November, 1976 for adjustment of the refunds against sales tax due.
While the matter stood thus, on 9th January, 1980, the Commercial Tax Officer of the companycerned jurisdiction issued three demand numberices demanding payment of the sales tax.
Order In partial modification of the Gov ernment order cited 2 above, Government are pleased to prescribe the following procedure for claiming refund of sales tax by new indus tries.
The new industries intending to take advantage of the system of adjustment shall apply to the Deputy Commissioner of Commercial Taxes Administration of the Division companycerned through the assessing authority.
From the Judgment and Order dated 14.8.1990 of the Karnataka High Court in Writ Petition No.
FD 428 CSL 70 dated 1.2.
Steps for recovery of the penalities were also initiated.
1971 should be furnished.
This was followed by a further numberification dated 11th August, 1975 envisaging certain modified procedures for effectuating the reliefs companytemplated by the earlier exemp tion numberification of 30th June, 1969.
Harish Salve, K.P. Kumar, Ravinder Narain, P.K. Ram and Ms. Amrita Mitra for the Appellant.
The relevant portions of the Preamble and the body of the numberification say Preamble .
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The Commissioner of Commercial Taxes has suggested that New Indus tries companyered by the above scheme might be permitted to adjust the refunds to which they would be eligible against the sales tax pay able by them.
We have heard Shri Harish Salve, learned companynsel for the petitioner and Shri R.N. Narasimhamurthy, learned Senior Counsel for the respondent Revenue.
N. Narasimhamurthy, K.H. Nobin Singh and M. Veerappa for the Respondents.
Special leave granted.
3235 of 1991.
3436 of 1980.
Sales tax A cash refund will be allowed on all sales tax paid by a new industry on raw materials purchased by it for the first five 5 years from the date of the industry goes into production, eligibility to the companyces sions being determined on the basis of a certificate to be issued by the Department of Industries and Commerce.
On 30th June, 1969, State Government issued a numberi fication in exercise of powers referable to sec.
On 27th March 1979, the Deputy Commissioner of Commercial Taxes wrote to the appellant to say that the orders on appellants application for permis sion would be passed only on receipt of the clarification from the Government on these matters.
The following Order of the Court was delivered By this petition, Messrs Mangalore Chemicals Fertilis ers Limited, a registered dealer under the Karnataka Sales Tax Act, 1957, Act seeks special leave to appeal to this companyrt from the judgment and order dated 14th August, 1990 of the High Court of Karnataka in W.P. No.
3436 of 1980.
8A of the Act providing certain incentives to enterpreneurs starting new industries in the State, pursuant to States policy for rapid industrialisation.
The clause in the said numberification of 1969 relevant for the present purpose reads 1 .
