SHEO SHAKTI CEMENT INDUSTRIES Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) As both these writ applications involve the same question of law, they have been heard together and are being disposed of by this common Judgment.

(2.) Heard learned counsel for the petitioner and learned counsel for the State in both the Writ applications.

(3.) The matters under challenge are the review of the assessment of the sales tax, relating to the assessment years 2004-05 and 2005-06. The writ petitioner made some inter-State sales to unregistered dealers. For the inter-State transactions, the petitioner was exempted from the State tax under Section 7 (1-a) of the Bihar Finance Act, 1981, (herein after referred to as the 'State Act'), but was liable to pay tax under Section 8 of the Central Sales Tax Act (herein after referred to as the 'CST Act'). For the inter-State transactions made to the registered dealers, there is concessional rate of tax provided under Section 8 (1) of the CST Act, whereas for the inter-State transactions made to the unregistered dealers, higher rate of tax is provided under Section 8