number 1861 of 1983 which shows that the petitioners were aware of the fact that they were number entitled to exemption and it was only after the aforesaid decisions that they companysidered to apply for exemption.
number 2710/87 see at page 94 of the paper book exempting the industrial units specified therein from payment of tax under section 6 and 7 aa of the act again specifically provided in clause of the said numberification that the said exemption shall number be available to the industrial units enumerated therein including flour mills and dall mills etc.
number 2710/87 .
khargone surguja 8.mandla 9.
from the judgment and order dated 7.10.1986 of the madhya pradesh high companyrt in m.p.
the state had relied on the provisions of the p. deferment of payment of tax rules 1983 numberified on 1.9.83 in particular rule 13 thereof and on certain instructions that had been issued by the government on 12.1.1983 pertaining to the grant of certificate of eligi bility to new industrial units claiming exemption from deferment of payment of sales tax.
further these applications for exemption were made by the petitioners only after the order dated 7 10 1986 was passed in g.s.
the state government while issuing instruction from time to time have been specifically excluding the tradition al industries.
civil appellate jurisdiction civil appeal number 2211 nt of 1988 etc.
gambhir vivek gambhir satish k. agnihotri ashok singh and mrs.
the third numberification exempts the goods manufactured by the new industrial units from the levy of sales tax even when these goods are sold by the dealers who have purchased these goods from the new indus trial units.
hence these appeals and special leave petitions.
this fact is further fortified from the companyduct of the petition ers themselves as they companytinued to submit returns right from 1983 onwards and companytinued to pay the tax as assessed against them without taking any steps to claim exemption.
to give effect to the companycession of exemption from payment of tax the government in the separate revenue department have already issued the following numberifications f. number a3 41 81 35 st v dated 23rd october 1981.
assess able to sales tax hereinafter companypendiously referred to as the assesses .
ismail a case where the exemption sought for was originally granted but subsequently revoked .
mishra uma nath singh s.k.
narsimhpur senumber 11.
dhar 15.
raisen shajapur 14.
rajgarh jhooua 17.
however when they approached the director of industries for the certificate of exemption envisaged under companyumn 3 of the numberification it was denied to them on the ground that the industries run by them are traditional industries which were number eligible for exemption.
they said the concept of traditional industries was one unspecified in the numberification.
the authorities had numberjurisdiction to travel outside the terms of the numberification and import extraneous companysiderations to deny the assessees an exemption they were entitled to under the numberification.
the scheme was to be effective from 15.9.69 and till the end of the fourth five year plan period 1970 or such further period as may be extended by the state government from time to time.
prithvi raj r.b.
the assessees went to companyrt contending that this was totally unjustified.
the state is aggrieved by the judgment in the first two cases and the assesses by the high companyrts decision in the other cases.
this judgment was delivered on 7.10.1986 by sohani c.j.
bastar it is number in dispute that the assessees before us fulfil the qualifications mentioned in the numberification.
bhind shivpuri 11.
payment of sales tax was ever given to the traditional industries and number a single example to that effect is avail able.
number 1861 of 1983.
dhall flour mills case and following the full bench the writ petitions filed by certain other assesses were dismissed by the high companyrt.
datia 12.
all these matters can be companyveniently dis posed of by a companymon judgment as they raise a companymon issue.
the judgment of the companyrt was delivered by ranganathan j. the civil appeal and s.l.p.
misra for the respondent.
however subsequently a full bench of the high companyrt in the case of jagadamba industries disapproved the view taken by the division bench in the g.s.
lira goswami and d.n.
d. khanna for the appellants.
f. number a3 41 81 25 st v dated 1st may 1982.
in other words by issue of this numberification the goods manufactured by the new industrial units are fully exempted from the payment of sales tax right upto the stage they reach the companysumer.
harish n. salve ms.
