HARINAGAR SUGAR MILLS LTD Vs. STATE OF BIHAR

JUDGEMENT

(1.) Heard Mr. Ramesh Kumar Agrawal, counsel for the petitioner and Mr. Purnendu Singh, J.C. to the A.G. representing the State.

(2.) The petitioner is aggrieved by order of the assessing authority refusing the application of lower rates of sales tax on its sales of molasses to M/s. S.K.G. Distillery Ltd. due to non-production of the declarations in Form IX issued by the buyer in the petitioner's favour.

(3.) A similar matter in CWJC No. 6523 of 2006. (M/s. H.M.P. Sugar, Bagha V/s. State of Bihar and others) was disposed of by this court by judgment and order, dated 13.12.2006. In that case, on the basis of the stand taken by the Advocate General the matter was remitted to the assessing authority to reexamine the matter. The assessing officer was directed to allow the petitioner an opportunity to produce materials in support of its case that all the sales of molasses to S.K.G. Distillery Ltd. were made in compliance with the allotment order(s) of the Molasses Controller and the quantities of molasses taken out from the sugar factory were actually delivered to M/s. S.K.G. Distillery Ltd. It was further directed that in case those facts are established, the assessing officer could allow the petitioner's claim for taxation at the lower rate even without insisting for production of Form IX.