SHUSHILA KOKE, RANCHI Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) THESE two writ applications have been filed for quashing Government Circular Letter dated 29.1.2000 (Annexure 8). As common question is involved in both the writ applications, they have been heard together and are disposed of by a common order.

(2.) PETITIONERS , namely. M/s, Super Fuels and M/s. Shushila Coke and Minerals are engaged in manufacturing soft coke having its manufacturing units respectively at villages Memotand and Rowta, within Hazaribagh district. Both are industrial units of District Industries Centre, Hazaribagh and are registered under Section 14 of the Bihar Finance Act, 1981 (hereinafter referred to as the Act) as also under Section 7 of the Central Sales Tax Act. 1956. M/s. Coal India Limited have provided permanent linkage for release of steam coal every month to the petitioners for manufacturing soft coke.

(3.) ACCORDINGLY petitioners units were exempted from payment of sales tax on purchase of raw materials for manufacturing soft coke during the period 22.8.1998 to 27.12.2006. for which petitioners were required to furnish a declaration in form ga to the registered dealer from whom the goods were purchased. Form ga was being issued from a book duly authenticated by the circle -in -charge of the Commercial Taxes Department and petitioners were maintaining a register regarding the declaration in form ga showing the details mentioned in the said declaration form, which was authenticated by Commercial Tax Officer of the concerned circle. Account of goods purchased on the basis of declaration in form ga was required to be maintained by the petitioners to be produced before the Commercial Taxes Department, on demand and the selling dealer had to produce declaration in form ga obtained from purchasing dealer before the assessing authority at the time of assessment.