AMRITSAR BOTTLING CO Vs. STATE OF PUNJAB

JUDGEMENT

(1.) THE petitioner-unit has filed the present writ petition praying that the benefit of the "New Industrial Policy, 1989," as published vide Notification No. 4/15/ 89/41 BIII/2919, dated March 30, 1989, which has given incentives towards deferment/exemption of sales tax to units undergoing expansion, modernisation or diversification be given to the unit. As the petitioner believed that it was covered under the said policy, it did not deposit sales tax due for the quarter ending June 30, 1990 and September 30, 1990, although the return was duly filed.

(2.) ACCORDINGLY , vide annexures P3 and P4, the Assessing Authority imposed penalties for the non-payment of the tax. It is against the orders, annexures P3 and P4, that the present petition has been filed.

(3.) PETITION allowed.