TATA STEEL LTD Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) IN these two writ petitions, since common questions of law are invoked, hence they have been heard together and are disposed of by this common judgment.

(2.) IN W.P. (T) No. 71 of 2009, the petitioner M/s. Tata Steel Limited, has prayed for the following reliefs:

(3.) UNDISPUTEDLY , the order of assessment has been passed by the authority under the provisions of 1981 Act and against the assessment order, there is a provision of statutory appeal and revision under the said Act. But the instant writ petitions have been filed not only for quashing the assessment order but also for a declaration that the proviso to Section 13(1) as inserted by notification dated 2.1.2002 is violative of Article 14, 301 and 304 of the Constitution of India and also for a declaration that the said notification, no geographical restriction for sale of manufactured goods has been imposed for being eligible for concessional rate of tax under Section 13(b) of the Act.