MEGHALAYA BITCHEM PRIVATE LIMITED Vs. STATE OF MEGHALAYA

JUDGEMENT

(1.) A batch of two writ petitions has been filed by two petitioners questioning the legality of the Notification dated l5.09.2005, issued by the Principal Secretary to the Government of Meghalaya, Excise, Registration, Taxation and Stamps Department, (respondent No.2), which has the effect of withdrawing/cancelling the exemption of sales tax payable for sale of goods, manufactured by the petitioners, in the course of inter-State trade or commerce and confining such exemption only to registered dealers or the Government.

(2.) TO simplify the matter, I will at first confine myself to the facts of the case in WP(C) No.113(SH)2007 and on the basis of my decision thereon, I will then attempt to dispose of the other writ petition. The facts giving rise to WP(C) No.113(SH)2007, as projected in the writ petition, are that the Government of Meghalaya in the Industries Department, in the year 1997, in order to take advantage of the liberalized economic scenario in the country and also to keep pace with the development in the National Industrial Sector framed a new Industrial Policy with the following objectives:-

(3.) ACCORDING to the petitioner, in setting up this industry, it had spent huge amounts of money and thereby changed its position on the basis of the assurance made by the respondent authorities in the said Industrial Policy and the Scheme issued thereunder. The relevant particulars of the investment are as under: