SHAKTI STEEL PIPES Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) THE petitioner has preferred this writ petition, praying therein the following reliefs :

(2.) THE petitioner claims to be a company engaged in manufacturing G.I. Pipes and supplying its products throughout the country its quality and rates being reasonable and competitive in market. It is registered under Central Sales -tax Act. 1956 as also under the Bihar Finance Act, 1981 of the State of Bihar. It claims to be exempted from any tax as per Government of Bihar Incentive Policy which also covers the present territory of the State of Jharkhand. The exemption from payment of Bihar Sales -tax and Central Sales -tax has been granted to the petitioner in terms with the Governments notification bearing S.O. No. 479 dated 22nd December. 1995 and S.O. No. 481 dated 22nd December, 1995.

(3.) IT appears that the respondents subsequently prescribed a condition to furnish Sales -tax Clearance Certificate of the State of Jharkhand. It was challenged by the petitioner in CWJC No. 1756 of 2001. In the meantime, another similar writ petition, preferred by one M/". Rama Expalnvest Pvt. Ltd. v. State of Bihar, CWJC No. 1800 of 2001. (Reported in 2001 (2) J C R 133 (Jhr)), was taken up and decided by this Court vide its Judgment and order dated 8th May. 2001. Clause 16 of the tender notice to the effect that the tenderers should obtain the Sales -tax Clearance from the State of Jharkhand. was held to be unreasonable, irrational, and having no nexus with the object of the tender or supply of goods as per the tender notice and the same was set aside. However, the competent statutory authority of the State of Jharkhand was given liberty to lay down guidelines under the Bihar Finance Act. 1981 or any other law. relating to supply and receipt of articles.