LAMPS INDIA Vs. DY COMMR OF COMMRL TAXES

JUDGEMENT

(1.) PETITIONER in these petitions is seeking for various prayers. Petitioner is challenging clause-4 of the explanation II of the notification dated 7. 6. 1989 as repugnant to Industrial Policy Go No. CI 146 SPC 88 dtd 5. 12. 1988.

(2.) PETITIONER a partnership company is a SSI unit and an ancillary to M/s. Mysore Lamps Works Ltd. , Malleshwaram, Bangalore and is engaged in the manufacture and sale of HPMV Burners and lamps etc. , Petitioner set up a manufacturing unit at Mulbagal during 1990 on the basis of the impugned Industrial Policy. A copy of the Government Order is filed at Annexure-A. Sales Tax concession was implemented in terms Section 8-A of the Act. Notification dtd 7-6-1989 are filed at Annexures-B and C. Petitioner was issued with eligibility certificate by the Department of Industries in terms of Annexure-D. Assessment order was passed by the Assistant Commissioner of Commercial Taxes for the year 1994-95. Petitioner understood the Government order as a liability to the extent of 50% on the petitioner and 50% as tax exemption. Petitioners understanding was accepted by the Additional Deputy Commissioner. Thereafter the matter was reopened and subsequent assessment orders were passed in terms of Annexure-F and G. Petitioner is challenging Annexures-F and G and also Clause-4 of Explanation-II and notifications dated 7-6-1989 on various grounds.

(3.) RESPONDENTS have entered appearance and they have filed their statement of objections.