MALPANI CHEMICAL WORKS Vs. STATE OF BIHAR

JUDGEMENT

(1.) In this writ petition, the petitioner prays for quashing annexure 3.

(2.) The petitioner is a registered partnership firm. The petitioner was registered as a small-scale industrial unit, bearing registration No. 1974/239. The production in the factory started on 11th December, 1974.

(3.) On the basis of annexure 1, the petitioner claims exemption from payment of both general sales tax and special sales tax for a period of five years from the date of production, that is, from 11th December, 1974, to 10th December, 1979. It is for this reason it is contended by the learned counsel for the petitioner that the petitioner is entitled to exemption from payment of sales tax for the period claimed by it.