ARPEE ELECTRICAL PVT LTD Vs. FINANCE SECRETARY

JUDGEMENT

(1.) This is a petition referred to Division Bench for disposal according to law.

(2.) The petitioner is a small-scale industrial unit. It is engaged in the manufacture of copper enamelled wires. It is a registered dealer under the Karnataka Sales Tax Act, 1957 and also the Central Sales Tax Act, 1956. As an incentive for small-scale industries, the Government of Karnataka issued a Notification dated October 16, 1981, providing for the reduction of 50 per cent in the rate of tax or taxes payable under the Karnataka Sales Tax Act, on the verification of the goods manufactured by the small-scale industrial unit and sold by such unit. The concession was available for a period of 5 years from the date of commencement of the commercial production of the industrial unit. Since the petitioner comes within the category of the units specified in that notification, it sought for concession and refund of the sales tax paid during the period in question. The statutory authority having refused to extend that benefit, it has preferred this writ petition.

(3.) We have heard the learned counsel for the petitioner and the High Court Government Pleader for the respondents.