GUWAHATI, India, May 29 -- Gauhati High Court issued the following order on April 29:
1. Heard Dr. AK Saraf, learned Senior Counsel assisted by Mr. PK Bora, learned counsel for the petitioners. Also heard Mr. B. Chowdhury, learned Standing Counsel, Finance and Taxation Department.
2. These 3 (three) writ petitions have been filed by the petitioners who established their manufacturing units pursuant to the incentives offered in the Industrial Policy of Assam 2008 and the Assam Industries (Tax Exemption) Scheme, 2009. All these petitioners have set up their industrial and manufacturing units for manufacturing their respective items believing that the petitioners would be able to avail the VAT exemption for a period of 7 (seven) years from the date of commencement of commercial production. In WP(C) No. 2068/2021 the petitioner, namely, M/s Lalit Poly Weave LLP is a limited liability partnership firm having its registered office and factory at the Industrial Growth Centre, Phase-III, Jambari Village No.2, Kamrup, Assam 781124. The petitioner is engaged in the manufacture of PP Woven Bags and sacks. The petitioner in WP(C) No. 2068/2021 is represented by Sri Mahabir Prasad Jain, authorized signatory of the petitioner firm. The petitioner made total investment of Rs.14,33,77,608/- in its industrial unit for land, site development, building, electrical equipments etc. Commercial production in the new industrial unit commenced on 21.09.2013. In order to avail the benefits of VAT remission under the Industrial Policy of Assam , 2008 and the Assam Industries (Tax Exemption) Scheme, 2009 applied for issuance of eligibility certificate bearing no.AIDC/US/EC/623/10/53 dated 04.11.2015. By the said eligibility certificate the petitioner was hold to be entitled to the benefit of exemption under the Assam Industries (Tax Exemption) Scheme, 2009 for a period of 7 years with effect from 21.09.2013 to 20.09.2020 subject to maximum of 100% of the eligible fixed capital investment of unit of Rs.11,83,54,569/-. The said petitioner was accordingly issued the certificate of entitlement bearing No. CTS-21/2016/(356)/101 dated 20.07.2016 holding the petitioner to be entitled to exemption of tax to the extent of Rs.11,83,54,569/- within the period from 21.09.2013 to 20.09.2020.
3. In WP(C) No.1834/2021 the petitioner, namely, M/s Eco Tech Papers is a partnership firm having its registered office at 2nd Floor, Subham Velocity, Opp Walford, Honu Ram Boro Path, G.S. Raod, Guwahati-781005 and its factory at Viilage- Kamalpur & Dolma. The petitioner is engaged in the business of manufacture of Kraft paper. The petitioner in WP(C) No.1834/2021 is represented by one Sri Rahul Lohia. The petitioner made total investment of Rs.102,22,37,180/- in its industrial unit for land, site development, building and other civil construction work etc. Commercial production in the new industrial unit commenced on 26.02.2014. In order to avail the benefits of VAT remission under the Industrial Policy of Assam, 2008 and the Assam Industries (Tax Exemption) Scheme, 2009 applied for issuance of eligibility certificate bearing no.AIDC/US/EC/623/10/20243 dated 26.09.2018. By the said eligibility certificate the petitioner was hold to be entitled to the benefit of exemption under the Assam Industries (Tax Exemption) Scheme, 2009 for a period of 7 years with effect from 26.02.2014 to 25.02.2021 subject to maximum of 100% of the eligible fixed capital investment of unit of Rs.59,15,16,915/-.
*Rest of the document can be viewed at: (https://hcservices.ecourts.gov.in/ecourtindiaHC/cases/display_pdf.php?filename=QnBUxJ6a3gIx%2B5SFrUiAoEWN%2Bgr87F0WuW6FgOWZDMj7opwCiOHNzenmoILJ%2Bbee&caseno=WP(C)/2068/2021&cCode=1&cino=GAHC010048922021&state_code=6&appFlag=)
Disclaimer: Curated by HT Syndication.
