AGLO PACKAGING PVT. LTD. Vs. STATE OF ASSAM

JUDGEMENT

(1.) The present writ petition under Article 226 of the Constitution of India has been filed challenging inter alia an order of assessment dtd. 21/8/2013 passed by the Superintendent of Taxes, Unit-B, Guwahati and the subsequent order dated December, 2014 passed by the Additional Commissioner of Taxes Guwahati whereby the revision petition of the petitioner has been dismissed.

(2.) As per the facts projected, the petitioner is an exempted Unit under the Industrial and Investment Policy of Assam, 2008 (hereinafter referred to the Policy of 2008). Under the said Policy, the petitioner was to get tax benefit, both under the Assam Value Added Tax Act, 2003 as well as the Central Sales Tax Act, 1956. Pursuant to the said Policy, the Finance Department of the Government of Assam had issued a notification dtd. 3/11/2009 and as per Clause 3(3), the petitioner is to get the benefit of such exemption. Vide a communication dtd. 20/9/2010, the petitioner was granted the Eligibility Certificate for claiming incentives under Industrial Policy of Assam, 2008 and for claiming exemption of tax under the Assam Industries (Tax Exemption) Scheme, 2009. The date of commencement of commercial production was stated to be 26/8/2009. Under Serial No. 9 of the Eligibility Certificate, the petitioner was to get exemption for a period of 7 years starting from 26/6/2009 to 25/6/2016 for Rs.687.54 lacs. Pursuant thereto, a Certificate of Entitlement was also granted to the petitioner for the aforesaid period. The dispute however is with regard to the period ending 2010-11 when the petitioner had filed for exemption and vide the impugned assessment order dtd. 21/8/2013 such exemption was rejected. Against the aforesaid order, the petitioner had filed revision petition which was also rejected, vide the order passed in December, 2014 as indicated above. It is these actions which are the subject matter of challenge in this present writ petition.

(3.) I have heard Ms. N. Hawelia, learned counsel for the petitioner. I have also heard Shri B. Choudhury, learned Standing Counsel, Finance and Taxation Department.