S.S.Sandhawalia, J.

1. Whether Resolution No. 17767 of the Government of Bihar dated 19th October, 1979, continues the benefits extended earlier to the newly set-up small-scale industrial units, including an exemption from sales tax till 30th September, 1979, has come to be the significant issue in this reference to the Full Bench.

2. Messrs. Tara Steel Industries was set up as a small-scale unit by its proprietor. In order to avail the exemption for the sales tax on the purchase of raw materials as well as finished goods granted by the State of Bihar as an incentive to small-scale industries, the petitioner-firm applied for registration before the District Industries Centre, Bhagalpur, and was granted registration certificate No. 03/01/01525/Prov/SSI dated 3rd January, 1979. It has been averred that the petitioner-firm invested a huge amount of money to set up the small-scale industry but on account of imponderable factors the production could not be started prior to 22nd August, 1979. Later, the industries department granted a permanent certificate No. 03/01/02053 dated 27th August, 1979, specifically recording therein that production has started from 22nd August, 1979.

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