LUPIN LABORATORIES LTD Vs. COMMISSIONER COMMERCIAL TAXES

JUDGEMENT

(1.) BY filing this writ under Articles 226 and 227 of the Constitution of India, the petitioner seeks quashing of an order rendered by the Commissioner of Sales Tax dated August 2, 2000, (annexure P10) under Section 68 of the M. P. Commercial Tax Act, 1994. Facts in so far as they are relevant for the disposal of the writ and which lie in a narrow compass need mention infra.

(2.) PETITIONER is a public limited company registered as such under the provisions of the Companies Act, 1956. It claims to be engaged in the business of manufacture of various drugs which according to the petitioner are basic drugs used in manufacture of other medicines. It has its manufacturing units at Mandideep in district Raisen. The petitioner is a registered dealer both under the State Sales Tax Act as also under the Central Sales Tax Act, 1956.

(3.) THE State Government in exercise of its powers conferred under Section 17 of the M. P. Commercial Tax Act, 1994 (for short called "the Act") has issued a Notification bearing No. A-3-32-97-ST-V- (22) dated May 9, 1997 exempting certain specified class of goods from payment of tax under the Act for the period (April 1, 1997 to March 31, 2000) to the extent specified therein. The notification reads as under : Notification No. A-3-32-97-ST-V- (22), dated May 9, 1997. Part I full exemption to certain items under Section 9 of Commercial Tax (State Act),- In exercise of the powers conferred by section 17 of the Madhya Pradesh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995), the State Government hereby exempts the class of goods specified in column (2) of the Schedule below from payment of tax under the said Adhiniyam, for the period from 1st April, 1997 to 31st March, 2000, to the extent specified in column (3) of the said Schedule :-SCHEDULE S. No. Class of goods Extent of exemption (1) (2) (3)