STEEL INDUSTRIES Vs. STATE OF TRIPURA

JUDGEMENT

(1.) BY this writ petition, the petitioner challenges the order of assessment dated July 30, 1987, passed by the Superintendent of Taxes, Agartala, for the years ending 1984-85, 1985-86 and 1986-87 levying sales tax on the ground that the sales made by him during the relevant period were exempt from sales tax under section 3 (2) of the Tripura Sales Tax Act, 1976 (hereinafter "the Act"), read with the Tripura State Scheme for Incentives to Industrial Units, 1984.

(2.) THE case of the petitioner is that he had been carrying on a small-scale industrial unit since September 26, 1983, under the name and style of M/s. Steel Industries at Agartala. The same is also registered with the Department of Industries, Government of Tripura. The petitioner started production in the said industrial unit and made sales of the products thereof. On the sales so made, sales tax was also collected. The petitioner could later learn that there was a scheme named the Tripura State Scheme for Incentives to Industrial Unit, 1984, which was published in Tripura Gazette, November 17, 1984 and he was entitled to exemption of sales tax for five years under the said Scheme. He, therefore, claimed exemption. The claim was rejected and tax was levied on the sales made by him by the impugned assessment. The petitioner has challenged the same.

(3.) NO provision was, however, made in the Tripura Sales Tax Act in accordance with the aforesaid Scheme to give any exemption in terms of para 14 under item IX of the Scheme. In the meantime by corrigendum dated 13th May, 1985, some amendment was made and para 14 under item IX was substituted by the following :