STEEL INDIA Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) IN terms of Notification No. S.O. 95 dated April 4, 1994 (which was based upon Industrial Policy Resolution of 1993 giving incentive to the Entrepreneurs) the Deputy Commissioner, Commercial Taxes had granted exemption and issued exemption certificate in form "B" in favour of the writ petitioner in so far as the payment of sales tax on the purchase of raw material was concerned. Exercising suo motu power of revision under section 46(4) of the Bihar Finance Act, 1981 the Joint Commissioner of Commercial Taxes issued a notice dated February 26, 1998 upon the petitioner calling upon it to show cause and explain as to why the aforesaid order of the Deputy Commissioner granting exemption from payment of sales tax on the purchase of raw materials be not set aside. Aggrieved by the issuance of the aforesaid show cause and notice, the petitioner filed a writ petition being C.W.J.C. No. 770 of 1998 (R). By order dated March 30, 1998 the writ petition was disposed of. The following is the order passed by this Court on March 30, 1998 :

(2.) THE Joint Commissioner proceeded to decide the suo motu revision with respect to and arising out of the order passed by the Deputy Commissioner and ultimately passed an order on April 15, 1998 holding that the petitioner was not entitled for tax-free purchase of raw materials under the aforesaid S.O. 95 dated April 4, 1994 since the petitioner was not engaged in manufacture of a new or different commodity or a product which might be different than the raw material purchased. Accordingly, the Joint Commissioner set aside the order dated December 30, 1996 passed by the Deputy Commissioner against which he had exercised his suo motu revisional jurisdiction and remanded the matter back to the Deputy Commissioner, Commercial Taxes with direction to hold fresh enquiry and pass appropriate order in the light of the observations made by the Joint Commissioner in his order dated April 15, 1998. The operative portion of the Joint Commissioner's order reads thus :

(3.) APPARENTLY not satisfied with the aforesaid judgment passed in C.W.J.C. No. 1887 of 1998 (R) (Steel India v. State of Bihar [2000] 117 STC 91 (Pat.)) the petitioner filed Civil Review Petition, being Civil Review No. 69 of 1998 (R) but the Division bench vide its order dated December 2, 1998 (Steel India v. State of Bihar [1999] 2 BLJR 942) stuck to the judgment and declined to review the same. The Review Application was accordingly dismissed as being without merit. Aggrieved the petitioner filed special Leave Petition in the Supreme Court being S.L.P. No. 20301-20302 of 1998 and the same was dismissed vide order dated March 30, 1999. Even with respect to this order the petitioner filed review petition which also was dismissed vide order dated August 17, 1999.