ANUJ MINERALS Vs. STATE OF UTTARAKHAND

JUDGEMENT

(1.) APPELLANTS are writ petitioner nos. 1, 3 and 5. They approached this Court seeking the following reliefs:

(2.) BRIEFLY put, their case is as follows:

(3.) ACCORDING to the appellants, therefore, they are manufacturers. Under Section 8(5) of the Central Sales Tax Act, 1956, Government of India issued Annexure 5 Notification dated 25.07.2001. In short, under the Notification, the tax payable in respect of inter -State sales by a manufacturing unit having its main place of business in Uttaranchal from any such place of business, in the course of Inter -State trade or commerce was fixed at 1% as per the same Notification. There were conditions fixed. One condition was that the benefit of the Notification will be given to manufacturer, whose total capital investment in plant and machinery is less than Rs. 5 crores. Further condition was that, the Notification sought to exclude those units, which were engaged in trading and mining. According to the appellants, they fulfill the requirement and, in short, they are eligible for the concessional rate of tax under the Annexure -5 Notification. But, initially, it is their case, appellants were collecting and paying CST at 1% but after a gap of 2 3 years, assessment orders were passed and demands were made in each of the appeals separately. Annexures 6 and 7 purported to be the demands in respect of the appellant no. 2 along with the assessment order. What is stated in paragraph 11, thereafter, we extract as follows: