KOTHARI LABORATORIES Vs. GENERAL MANAGER DISTRICT INDUSTRIES CENTRE

JUDGEMENT

(1.) THE petitioner is a manufacturer of ointment, liquid for skin disease, for oral therapy and for external use. The petitioner was registered as a small-scale industry provisionally with the respondent No. 1 by registration certificate dated May 28, 1990 (annexure P 1 ). Later on, the petitioner was issued a permanent registration certificate dated February 17, 1994 effective from August 1, 1993 (annexure P 2 ). The petitioner also made an application for registration with the sales tax/commercial tax authorities, but it was refused by order dated October 31, 1992 (annexure P 3) against which the petitioner filed a revision before the Deputy Additional Commissioner of Sales Tax, Sagar, who vide order dated September 2, 1993 directed the Sales Tax Officer to issue certificate of registration both under the State and also under the Central Sales Tax Act, 1956. A copy of the said order is annexure P4. In compliance with the said order, the certificate of registration dated December 31, 1993 was issued by the Sales Tax Officer effective from September 1, 1992. Similarly, the registration certificate under the Central Sales Tax Act was issued on January 3, 1994 effective from September 1, 1992. These certificates are annexures P5 and P6, respectively.

(2.) THE respondent No. 1 by its order dated November 2, 1996 informed the petitioner that the District Level Committee in its meeting held on September 28, 1996 decided that the trial production was started from September 1, 1992 and accordingly the petitioner was entitled to exemption from payment of tax for the period from September 1, 1992 to July 31, 1999 to the extent of 90 per cent of the investment made till this date. The said order has been placed on record as annexure P7. An appeal was preferred to the State Level Committee (respondent No. 2) and vide its order dated January 8, 1999, the appellate authority affirmed the order of respondent No. 1 and held that commercial production was held to be from August 1, 1993. The said order of the State Level Committee is annexure P8. Subsequently, by order dated October 16, 1997 a certificate of eligibility for exemption from tax was issued by respondent No. 1 (annexure P9 ).

(3.) THE petitioner is aggrieved by the orders passed by the District Level Committee (annexure P7) and State Level Committee (annexure P 8) determining the date of commercial production with effect from September 1, 1992.