DOSON CHEMICALS PVT LTD Vs. STATE OF ASSAM

JUDGEMENT

(1.) This writ application under Article 226 of the Constitution has arisen out of and directed against two communications sent by the Superintendent of Taxes, Guwahati. The first communication bearing No. D-6/FF/Circle-6A/621 dated 12.4.90 (Annexure-III) reads as follows :

(2.) By the other communication, bearing No. D-6/FT/Circle -6A/7098 dated 28.7.90 (Annexures-IV), the petitioner/ Company was intimated by the Supdt. of Taxes that the industry was not eligible to get sales tax exemption as per the provisions of the Assam Industries (Sales Tax Concession) Act, 1987. By that communication, the petitioner was intimated that the industry of the petitioner being established in 1962-63, it does not fall within the category of "new industrial unit" by mere installation of new machineries against the old ones. It was further communicated that as per definition of " New Industrial Unit" under Section 2 of the aforesaid Act, 1987, it means the industrial unit for the setting up of which all the effective steps have been completed on or after the 15th of October, 1982 but before 31st March, 1990.

(3.) The petitioner/Company is a Small Scale Industry and registered as such under the Directorate of Industries, Bamuni- maidan, the respondent No. 5. It was established in the year 1961 and has been marketing its products in the entire North Eastern Region. The petitioners stated that there were about fiftyeight employees besides the sharholders and Directors and all of the employees were local people. The petitioners referred to the Industrial Policy formulated in the years 1982 and 1986. On 24th of December, 1986 laid down the Industrial Policy of Assam, 1986 on reviewing and revising the Industrial Policy, 1982. The new Industrial Policy aimed at encouraging growth and promotion of all Industries based on local resources, local demands, local scarcity condition and local environment. Part II of the Policy dealt with the definitions and criteria whereas Part III indicated about the incentives. The relevant portions of the aforesaid Policy, are qouted below :