GRASIM INDUSTRIES LTD Vs. COMMISSIONER COMMERCIAL TAXES

JUDGEMENT

(1.) SHORT issue has been raised In connection with the proper meaning to be assigned to the expression `the other manufacturers in the State in the relevant industry during the accounting year 1984-85' which find place in the Notification issued by the State of Rajasthan in exercise of powers conferred by Sec. 8 (5) of the Central Sales Tax Act, 1956 (Annex. 1) No. F. 4 (72) FDGr. IV/81-18 dt. 6. 5. 1986.

(2.) THE question has arisen in the circumstances that the petitioner is a Public Limited Co. , it has established an industrial unit in State of Rajasthan for manufacturing white cement known as Birla White at Post Office Rajshree Nagar, Via Pipar Road, District Jodhpur.

(3.) IN that connection, the petitioner has submitted that even in that regard the percentage figures of base year for cement industry as a whole has been applied to the petitioner. It has been submitted that the case of M/s. Sri Ram Fertilizers and Chemicals, Kota, a manufacturer of grey portland cement, by the department itself had determined the base year's percentage figures. The base year date to be applied to the petitioner as conveyed to the petitioner vide Annex. 5 dated 25. 4. 98 are not in consonance with that either. A comparative chart of the base year figures adopted for the purpose of carrying out computation of the partial exemption benefit under the aforesaid Notification has been placed on record as Annex. `a' attached to Annex. 6 by the petitioner, which is as under: INDIAN RAYON & INDUSTRIES LTD. WHITE CEMENT DIVISION Comparative Chart Showing Determination Under Notification Dated 6. 5. 86 Sl. No. Type of Sales As determined by Assistant Commissioner Spl. Circle-I, Jodhpur vide his letter dt. 25. 4. 98 As per order dt. 4. 12. 87 in the case of M/s. Shri Ram Fert. & Chem. Kota Actual despatches of JKWC Gotan 1. Sales within State 22. 22% 17% 02. 92% 2. INter-State Sales 26. 13% 18% 24. 60% 3 Sales Outside State/branch Transfer 52. 65% 65% 72. 48%