KALYANPUR CEMENT LTD Vs. STATE OF BIHAR

JUDGEMENT

(1.) IN this writ application, prayer of the petitioner is to declare the Explanatory Note appended to Rule 3 of the Bihar Sales Tax Supplementary (Deferment of Tax) Rules, 1990 as ultra vires and inconsistent with the provisions of the Bihar Finance Act, 1981a nd the Industrial Policy Resolution, 1989. Its. further prayer is to quash the order dated 3.2.2000 of the State Level Committee whereby it had held that the petitioner shall be entitled for the incentive of deferment, not on the additional production but on the incremental production above the installed capacity.

(2.) A Division Bench of this Court by judgment dated 17th of September, 2001 dismissed the writ application. Aggrieved by the same, petitioner preferred Civil Appeal No. 1912 of 2002 before the Supreme Court. The Supreme Court by order dated 28th of November, 2007 set aside the judgment of this Court and remitted the matter back for fresh consideration in accordance with law.

(3.) CLAUSE 4 of the said policy which concerns the existing industrial units undertaking expansion, which is the subject matter of this writ application, reads as follows: ''