GAYATRIJI MILS Vs. STATE OF BIHAR

JUDGEMENT

(1.) This is a reference by the Commercial Taxes Tribunal, Bihar under Section 33 (1) of the Bihar Sales Tax Act, 1959 (in short 'the Act') to this Court for a determination of the following question of law:

(2.) The facts of this case are not in dispute and, therefore, lie within a narrow compass. The applicant M/s. Gayatriji Mills was subjected to levy of sales tax under Section 16 of the Act for the assessment year 1973-74 by the Assistant Commissioner, Commercial Taxes, Patna vide order dated 28-8-1974. On appeal, the Deputy Commissioner of Commercial Taxes by his order dated 11-3-1975 also upheld the decision of Assessing Officer regarding the rejection of the claim as it related to the averred sales as a Small Scale Industrial Unit (in short 'S.S.I. Unit'). But of course with regard to another question, he remanded the case to the Assessing Officer to examine the claim regarding necessary deduction as admissible in law. The assessee being aggrieved, moved the Commercial Taxes Tribunal under revision, which was disposed of with its findings as recorded in the order dated 4-9-1979. Against this order of Tribunal, the assessee filed an application on 12-11-1979 under Section 33 (1) of the Act before the Tribunal with a request to refer the question of law, as quoted above, to this Court.

(3.) As the controversy herein centers around the language of the notification of the State Government bearing A No. STGL-E- 1013/69-9924 F.T. dated 19-9-1969, it seems apt to quote the same at the very outset: