RADHESHYAM RAJENDRA PRASAD Vs. STATE OF ASSAM

JUDGEMENT

(1.) THIS batch of writ appeals registers a challenge to the judgments and orders dated April 8, 1997, August 17,1998 and September 9, 2003 Reported as Dugar Tea Industries Pvt. Ltd. v. State of Assam[2004] 138 STC 159 (Gau) passed in different sets of writ petitions in essence negating the assailments to the denial of benefit of sales tax exemption under the Industrial Policy of 1986 and consequential assessment orders for the periods ending September 30, 1988, March 31, 1989, September 30, 1989, March. 31, 1990, September 30, 1990, March 31, 1991, September 30, 1991, March 31, 1992, September 30, 1992, March 31, 1993 as well as the Notification No. FTX.28/87/Pt. II/38 dated July 30, 1988 issued under Section 3A of the Assam Sales Tax Act, 1947 (since repealed by the Assam General Sales Tax Act, 1993). As the parties are somewhat common and the issues of law identical, the appeals were analogously heard and stand disposed by this judgment and order.

(2.) WE have heard Mr. OP Bhatti, Advocate, assisted by Mr. A. Biswas, Advocate, for the appellants and Mr. R. Dubey, learned Standing Counsel, Finance Department, Government of Assam, for the respondents.

(3.) IN the second category of appeals, designated as Group II, the subject -matter of challenge is the judgment and order dated August 17, 1998 dismissing CR No. 4162 of 1991, CR No. 1474 of 1992, CR No. 2172 of 1992 and CR No. 2345 of 1992. The pleaded version of the petitioners in CR No. 4162 of 1991 is that the petitioner M/s. Dugar Tea Industries Pvt. Ltd. (appellant No. 1 in W.A. No. 313 of 1998) is a private limited company carrying on business of blending and the packaging of tea. It started the construction of its buildings and go down and completed the same in January, 1988. After installing the plants and machineries in 1987 -88, it started its production in April, 1988. Eligibility certificate was granted to it on July 7, 1988 and the certificate of registration to it as a small -scale industrial unit was issued by the concerned respondent -authority on August 23, 1988. Its application for the authorisation certificate under the Act was rejected in the face of Rule 2(f) of the Assam Industries (Sales Tax Concessions) Rules, 1988 (hereafter referred to as "the Rules"). It having paid sales tax for purchase of raw materials till July 31, 1991, it prayed for refund thereof in view of the policy for the period April 1, 1989 to March 31, 1991. Not having been favoured with the refund or sales tax exemption, it sought to invoke the writ jurisdiction of this court questioning the vires of Rule 2(f) of the Rules, refusal of the authorisation certificate and denial of refund of the tax paid.