CHHOTANAGPUR REFRACTORIES` Vs. STATE OF BIHAR

JUDGEMENT

(1.) HEARD Mr. B. Poddar, learned counsel for the petitioner and learned Government Advocate.

(2.) IN this writ application the petitioner seeks a declaration that the petitioner's unit is entitled for deferment of the amount of sales tax for a period of 5 years i.e. from 2000 -2001 to 2004 -2005 and further restraining the respondents from insisting upon and/or from realising the amount of sales tax for the aforesaid period of 5 years inasmuch as the petitioner is entitled to the benefit of deferment of sales tax under the Industrial Police, 1995.

(3.) THE respondent -Commercial Taxes Department filed a counter affidavit stating, inter alia, that the petitioner cannot avail the facilities of deferment of tax on the ground that such facilities have been approved by a Committee appointed under the Industrial Policy Resolution. It is stated that the resolution of the Apex Committee is not binding on the Commercial Taxes Department and unless notification to that effect is issued by the Government iii terms of the resolution, no benefit could be given to the petitioner.