POONAM STONE PROCESSING INDUSTRIES Vs. DEPUTY COMMISSIONER OF COMMERCIAL TAXES ADMN GULBARGA DIVISION GULBARGA

JUDGEMENT

(1.) THESE appeals arise out of the common order made by the learned single Judge, dismissing the writ petitions filed by the appellants, challenging certain action taken by the respondents in respect of incentives and concessions, vide Government Order No. CI 121 SPL 82 dated October 30, 1982. This notification grants package of incentives and concessions for a period of five years from date of commencement of commercial production to all new industries with effect from November 1, 1982, excluding those industries listed in the appendix thereunder. The appellants do not fall in category of those industries, listed in the appendix. They are engaged in cutting and polishing of granite stones. The said order has been issued in exercise of the powers conferred under section 8-A of the Karnataka Sales Tax Act, 1957. Subsequently, another notification was issued by the Government on March 31, 1983, granting exemption from payment of taxes on the turnover of the goods manufactured in the State of Karnataka and sold by all tiny sector industrial units, as defined thereof. Thus, there exist two notifications in force in respect of grant of incentives, one issued on October 30, 1982 and another issued on March 31, 1983. The latter notification did not repeal the earlier notification in force. Thus, both the notifications have been in force.

(2.) THEREFORE , the appellants contend that they are entitled for the benefit under the notification dated October 30, 1982. The department nor the appellants need not look into the notification dated March 31, 1983. In the writ petitions, this aspect does not seem to have been brought to the notice of the learned single Judge.

(3.) IT is unnecessary to examine this aspect of the matter in these appeals in the light of the submissions made now. We confine our attention only to that aspect of the matter.