DHANVANTARI BOTANICALS PVT LTD Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) PETITIONER being the 100% Export Oriented Unit, has sought for quashing the Notification dated 30.11.2001 bearing No.FD 161 CSL 2001 (II) vide Annexure-B to the writ petition in so far as it relates to omission of the words "excluding petroleum products like petrol, diesel, furance oil, naptha and LSHS used as consumables or captive power generation units". He has also sought for quashing the endorsement dated 2.2.2005 issued by the 4th respondent Commercial Tax Officer (Intelligence)-VIII, South Zone, Bangalore, vide Annexure-C.

(2.) IT is submitted by Sri T. Suryanarayana, Learned Counsel appearing on behalf of the petitioner that the Notification vide Annexure-B granting certain exemptions, incentives and concessions runs contrary to the New Industrial Policy 2001 of the State Government and consequently, that portion of the Notification by which the words "excluding petroleum products like petrol, diesel, furnace oil, naptha and LSHS used as consumbales or captive power generation units" are mentioned, is bad in the, eye of law. In support of his contentions, he relies upon the judgment of the Apex Court in the case of State of Bihar and Others vs Subrabhat Steel Ltd. and Others (Vol.112 Sales Tax Cases 258) wherein it is observed thus.