AMBUJA CEMENTS LTD. Vs. STATE

JUDGEMENT

(1.) THESE eight petitions by the same petitioner -assessee involving fundamentally the same issues, have been considered together; and shall be governed by this common order.

(2.) AFTER having heard at some length the arguments advanced by the learned senior counsel Dr. Abhishek Manu Singhvi and Mr. S. Ganesh for the petitioners and by the learned counsel Mr. Puneet Jain for the respondents, we have formed the opinion that these petitions deserve to be admitted for consideration; and so far the prayer for interim relief is concerned, the same deserves to be declined in relation to the principal amount of tax demanded for the years 2001 -02 to 2005 -06 but a limited protection in relation to the amount of interest demanded for these years deserves to be granted; and in relation to the years 2006 -07 to 2008 -09, different nature protection is required to be granted, in view of the admitted fact situation, as noticed infra.

(3.) THE petitioner No. 1 in these petitions is a Public Limited Company dealing in manufacturing and marketing of cement. By way of these petitions, the petitioners seek to question the different orders made on 07.04.2014 by the Assistant Commissioner, Commercial Taxes Department, Circle Beawar carrying out reassessment qua the petitioner as a consequence of the judgment delivered by the Hon'ble Supreme Court on 19.02.2014 in Civil Appeal No. 336/2003: CTO Vs. M/s. Binani Cements Ltd. & Anr. Put in a nutshell, the background aspects had been that the petitioner made a claim for sales tax exemption as a "very prestigious unit" under the Rajasthan Sales Tax New Incentive Scheme for Industries, 1989 ('the Scheme of 1989' hereafter). The petitioner was granted 25% exemption in Rajasthan Sales Tax and 75% in Central Sales Tax on the eligible fixed capital investment with effect from 27.03.1997. Leaving aside the other details at this stage, the relevant aspects of the matter are that the petitioner took up the matter for grant of 90% benefit as "new very prestigious unit". An appeal taken before the Rajasthan Tax Board, being Appeal No. 703/99/ST/Pali was decided on 29.03.2000 where the matter was remanded for consideration to the State Level Screening Committee ('the SLSC'). The SLSC in its meeting dated 09.10.2001 ultimately ordered as under: -