DEEPAK KUMAR PODDAR Vs. STATE OF ASSAM

JUDGEMENT

(1.) HEARD Dr. A.K. Saraf, learned Senior Counsel appearing for the petitioner assisted by A. Goyal. Also heard Mr. R. Dubey, learned Counsel for the respondents.

(2.) THE petitioner has approached this Court challenging the decision dated April 9, 2004 of the District Level Committee, whereby it has been held that the petitioner unit, in respect of the process of filtration of raw mustard oil to make mustard oil, is not entitled to the benefit of sales tax exemption notified through notification dated September 20, 1997 issued by the Government of Assam in exercise of powers under Section 9(4) of the Assam General Sales Tax Act, 1993 (herein after referred to as, 'the Act'). Consequent correction of the eligibility certificate granted to the petitioner as well as the assessment of tax against the petitioner vide order dated July 9, 2004 passed by the Superintendent of Taxes, Goalpara have also been challenged in the instant writ petition.

(3.) HOWEVER , by the impugned decision, the authorities have taken a decision to restrict the benefit of sales tax exemption only on the manufacturing process carried out by the petitioner, whereby mustard oil is produced from mustard seeds. The authorities have also taken the decision to deny the benefit of sales tax exemption for the process whereby, 'mustard oil' is produced from 'raw mustard oil' through a process in the petitioner's unit wherein raw mustard oil is processed to remove the crushed mustard seeds from the mustard oil and thereafter, pure mustard oil is produced through such process, in the factory of the petitioner.