HINDALCO INDUSTRIES LIMITED Vs. STATE OF BIHAR

JUDGEMENT

(1.) WHETHER in order to qualify for the benefit of concessional rates of purchase in terms of section 13 (1) (b) of the Bihar Finance Act, 1981 ("the Act", hereinafter), the dealer, apart from satisfying the other conditions specified in the section, must also have the site of manufacture in which the purchased goods are to be used, located within the State ?

(2.) OR to say the same thing slightly differently, is it sufficient for the purpose of section 13 (1) (b) that the goods purchased at concessional rates are directly used in the manufacture of goods though for being used in the manufacture, the goods purchased in this State are transported outside the State where the manufacturing unit is sited ? This is the question that arises for consideration in this writ petition.

(3.) IT is asserted on behalf of the petitioner that since the grant of the certificate, it makes purchases of bauxite in this State at concessional rates, and the entire quantity of bauxite so purchased is transported to its plant at Renukoot for use as direct raw material in the manufacture of aluminium. It is also stated that as the petitioner is engaged in mining operations, it has another certificate separately issued under section 13 (1) (c) for purchase of goods required directly for use in mining, In this case, however, we are not concerned with its certificate under section 13 (1) (c) and what we are concerned with is the dispute concerning the certificate under section 13 (1) (b) issued in its favour.