NATRAJ IRON AND CASTING Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) In this writ petition, the Petitioner has claimed that the Respondents have not permitted the unit deferment of payment of sales tax in relation to certain heads including the consideration of the unit as to be non-metallurgical.

(2.) We have heard the parties and have given our thoughtful consideration. By order dated 22.06.2005, Petitioner has been given protection by this Court.

(3.) We think, as regards the character of the unit, the finding of this Court in the interim order is one which requires to be confirmed, because there is no definition of metallurgy given in any of the document, which would be relevant for deciding the controversy. Since the Petitioner unit is working in the field of metals and dictionary definition of metallurgy as relied upon by the Petitioner has a very close connection with the kind of assignment the Petitioner unit is doing, therefore, this Court feels that non-consideration of the unit as metallurgical unit would not be commensurate with the facts.