AMBAY CEMENTS Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) WITH the consent of the parties this application has been taken up for final disposal at the admission stage. The only question involved in this case is as to whether the Temporary Registration Certificate for the proposed Small Scale Industry, granted by the General Manager, District Industries Center, Dhanbad to the petitioner on 5.5.2000 (Annexure -5) can be treated to be a prior permission of the State Government (Industries Department) as contemplated under the notification in question.

(2.) HEARD the parties. The petitioner has prayed inter alia for quashing the order dated 11.9.2002 passed by the Joint Commissioner of Commercial Taxes (Admn.), Dhanbad Division, Dhanbad (Respondent No. 3) by which the petitioners application for exemption from payment of Sales Tax on purchase of raw materials and on sale of finished products by the petitioner, has been rejected, and for other consequential reliefs.

(3.) IN the said Industrial policy under Clause 16.1 and 16.2 new unit were to be allowed benefit of exemption from payment of Sales Tax on purchase of raw materials and also benefit of exemption from payment of Sales Tax on sale of finished goods. The petitioner applied for registration for setting up a Small Scale Industry. The General Manager, District Industries Center, Dhanbad granted a Temporary Registration Certificate dated 5.5.2000 for production of cement (Annexure -5). The said Temporary Certificate shows that it was valid for five years.