DEORA WIRE AND WIRES Vs. GENERAL MANAGER DIC

JUDGEMENT

(1.) THE question that falls for consideration in this writ filed under Articles 226 and 227 of the Constitution by the petitioner is, whether the petitioner is entitled to claim extension in the period of exemption from payment of sales tax for a period of 278 days after December 15, 1989 ? To appreciate the grievance of the petitioner, few facts emerging from the record of the case set up by the parties need mention.

(2.) PETITIONER is a small-scale industry. It has one industrial unit at Indore. It is engaged in the manufacture of various types of wire. It is registered as dealer under the provisions of State Sales Tax Laws.

(3.) IN exercise of powers conferred under Section 12 of the Madhya Pradesh General Sales Tax Act (since repealed) the State has issued exemption Notification exempting certain specified categories of goods on fulfilment of certain conditions specified therein from payment of sales tax. In some cases, the notification provides for exemption from payment of sales tax and in some cases, it provides for deferment of its payment.