LINGARAJ PIPES PVT. LTD Vs. SALES TAX OFFICER

JUDGEMENT

(1.) IN these writ applications the petitioner, M/s. Lingaraj Pipes Private Limited has sought to challenge various orders of assessment and consequential demands, inter alia, on the ground that the assessing officer has failed to consider the exemption that the petitioner is entitled to under the I.P.R., 1996. According to the petitioner it had set up its unit acting upon the Industrial Policy Resolution, 1996 (hereinafter referred to as 'IPR, 1996') having fulfilled the terms and conditions regarding investments in capital within the stipulated period and commenced its commercial production with effect from January 8, 2000. The petitioner -company further submits that it has been duly certified by the Director of Industries on March 29, 2001 to be a 'priority industry' within the meaning of paragraph 2.7 of the IPR 1996 and the Director of Industries has issued necessary certificate in form E(96) declaring the petitioner -company to be eligible for all the sales tax incentives available under the IPR 1996 under the category of 'priority industry'. The learned Counsel for the petitioner -company further contends that while the said certificate holds good and has not been withdrawn, the sales tax authorities of Orissa have not accepted the certificate granted by the Director of Industries and consequently raised tax demand against the petitioner -company. The petitioner -company further submits that raising of such demand is illegal and therefore the following orders of assessment under the Central Sales Tax Act, 1956 and Orissa Sales Tax Act, 1947, being in gross violation of the certificate of eligibility to sales tax exemption granted by the Director of Industries, should be quashed/set aside. 1. CST assessment for the year 1999 -2000 WP(C) No. 8952 of 2003

(2.) DO . 2000 -2001 WP(C) No. 1919 of 2004

(3.) OST assessment for the year 2000 -2001 WP(C) No. 1920 of 2004