STATE OF JHARKHAND Vs. LINDE INDIA LIMITED

JUDGEMENT

(1.) Feeling aggrieved and dissatisfied with the impugned common judgment and order dtd. 3/8/2015 passed by the High Court of Jharkhand at Ranchi in Writ Petition Nos. 1929 of 2015 and other allied writ petitions, preferred by the respondents, by which the High Court has allowed the said writ petitions and has quashed and set aside the order dtd. 30/3/2015 passed by the Commercial Taxes Tribunal, Ranchi and has also interfered with the concurrent findings of fact recorded by the three authorities and has also quashed the demand notice, holding that the respondents are entitled to benefit of concessional rate of duty at 2% as the use of oxygen can be said to be a "raw material " for the purpose of end product of steel, the State of Jharkhand and other authorities have preferred the present appeals.

(2.) The facts leading to the present appeals in nutshell are as under: A certificate (Form VI-B) under Sec. 6 of the Bihar Finance Act, 1957 was issued in the name of erstwhile India Oxygen Limited, which was subsequently re-named as Linde India Limited. The State Government vide notification dtd. 12/4/1982 under Sec. 13(1)(b) of the Bihar Finance Act, 1981, notified a special rate of tax at 1% for "raw material inputs ". However, the rate of tax for other than "raw material inputs " continued at 3%. A certificate (Form VI-B) under Sec. 8 of the Bihar Finance Act, 1981 was issued in the name of respondent No.2 herein - M/s Tata Iron and Steel Company (for short, 'Tata Steel '). As per Annexure-B of the certificate, "oxygen gas " was to be taxed at 3%, which respondent No.2 herein - Tata Steel continued to pay at 3%.

(3.) Shri Arunabh Chowdhury, learned Senior Advocate appearing on behalf of the appellants - State of Jharkhand has vehemently submitted that in the facts and circumstances of the case, the High Court has seriously erred in interfering with the concurrent findings recorded by all the three authorities below, while exercising the powers under Article 226 of the Constitution of India.