ASSOCIATED CEMENT COMPANIES LIMITED Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THE assessee is a company incorporated under the provisions of the Companies Act, 1956, and also a dealer registered under the provisions of the Karnataka Tax on Entry of Goods Act; 1979 (KTEG Act' for short ). It is engaged in the activity of manufacture and sale or cement in the State of Karnataka.

(2.) THE State Government after considering the proposal of the petitioner company for expansion of its cement plant at Wadi, Gulbarga District, has issued Government Order No. CI 22 SPI 97, dated 26-2-1997, granting certain incentives and concessions, and one such incentive was concessions of tax payable under the provisions of the Sales Tax Act as well as the Central Sales Tax Act. The incentive so provided is as under:

(3.) SUBSEQUENTLY, the State Government has issued another Government Order No. CI 22 SPI 97, dated 5-9-1998 modifying the earlier Government Order No. CI 22 SPI 97, dated 26-2-1997 for their proposed new industrial unit for manufacture of Pozzuolana Portland Cement at its industrial unit Wadi, Gulbarga District. The Government Order dated 5-9-1998 is as under: