STEEL CITY BEVERAGES LTD Vs. STATE OF BIHAR

JUDGEMENT

(1.) THE petitioner no. 1, a Limited Company, being represented by its Director, petitioner no. 2, killol D. Kamani have moved this court for a direction to the respondents to grant permission under rule 42 (7) of the Bihar Sales tax Rules, 1983 and exempt them from using Form No. XXVIII-B. A prayer was also made to issue atleast 500 permits in Form no. XXVIII-B during the peak season.

(2.) BY interim order dated 2. 4. 92 while granting time to the State counsel to seek instruction, a direction was given to issue road permits/forms to the petitioners without insisting upon them to deposit sales tax.

(3.) IT appears that the petitioners filed an application for grant of eligibility certificate under the provisions of rules on the ground that in view of the Resolution of the state Government in the Department of Industry dated 6th September, 1989, the Industry of the petitioners qualifies for the benefit of the deferment scheme of the sales Tax. On 13. 7. 1992 on the basis of this submission, this court directed respondent no. 4 to place the application before the district Level Committee for its disposal. The District Level Committee was directed to dispose of the said application within two months. Pursuant to that order, the District level Committee disposed of the application of the petitioners by its order dated 9. 1. 95 holding that the industry of the petitioners is entitled for deferment payment @ 90% on the investment in fixed assets. However, the Committee rejected the claim of the petitioners for deferred payment on the investment made by the petitioners by way of bottles and crates, electrification and tools on the ground that those are not plant and machineries. By filing an amendment petition, the petitioners challenged the said order of the District Level Committee as contained in Annexure 8 to the amendment petition. Thus, the petitioners limited their prayer in the writ application to the extent of the order by which the petitioners have been denied the benefit of deferment tax in respect of bottles, crates, electrification and tools.