D.N. Patel, J.

W.P.(T) No. 1929 of 2015

1. This writ petition has been preferred challenging the judgment and order dated 30.3.2015 passed by the Commercial Taxes Tribunal, Ranchi in Revision Case No. 132 of 2013 for the period 200304 as well as Appellate order passed by the Joint Commissioner, Commercial Taxes (Appeal), Jamshedpur dated 7.6.2013 and also the order dated 1.10.2011, passed by the Deputy Commissioner of Commercial Taxes, Jamshedpur Circle, Jamshedpur. This petitioner has also challenged the Demand Notice dated 10.10.2011, issued by the Deputy Commissioner, Commercial Taxes, Jamshedpur Circle, Jamshedpur, which is a consequential order of the earlier three orders, passed by the Assessing officer, Appellate authority and Revisional Authority. The petitioner is also seeking a declaration that the Oxygen Gas used by Tata Steel Ltd., which is being supplied by this petitioner for the purposes of manufacturing of Steel through Basic Oxygen Steel Method (a method of steel making) is a raw material, required directly for use in manufacturing or processing of Steel.

2. FACTUAL MATRIX:

This petitioner who was previously known as B.O.C. India Ltd. is supplying oxygen gas to respondent no.11M/s Tata Steel Ltd. This oxygen gas, if used as a material in manufacturing process of Steel, the petitioner has to pay 3% of Sales Tax on the sale price of oxygen and if this oxygen which is sold by this petitioner to M/s Tata Steel Ltd. is used as one of the raw materials in manufacturing process of Steel then the rate of Sales Tax will be 2% of the sale price of oxygen and this was the bone of contention in the previous round of litigation, which has reached upto Hon’ble the Supreme Court and now in this writ petition the issue involved is whether oxygen sold by this petitioner to respondent no.11Tata Steel Ltd. is used as a material in manufacturing process of steel or is used as a raw material in manufacturing process of Steel.

In the previous round of litigation this very petitioner which was known as B.O.C. India Ltd., at the relevant time in the year 2008 preferred a writ petition bearing W.P.(T) No. 4693 of 2005.

In the said writ petition assessment order passed by the Assessing Officer under Bihar Finance Act, 1981 was challenged on the basis of certain notifications, which are as under:

a. Notification dated 15th December, 1976;

b. Notification bearing SO No. 604 dated 12th April, 1982

c. Notification bearing SO No. 1096 dated 9.9.1983 and

d. Notification bearing SO No. 154 dated 3rd February, 1986.

Declaration was made by respondent no.11M/s Tata Steel Ltd. under Rule 6 of the Bihar Sales Tax Rules, 1983, annexed as Annexure A and B. In Annexure A the goods which are used as a raw material in manufacturing process of Steel through Basic Oxygen Steel Method (hereinafter referred to as “BOS method”) have been mentioned whereas in Annexure B other materials which are used in manufacturing process of Steel through BOS method have been mentioned. In an application preferred by respondent no.11M/s Tata Steel Ltd. having a declaration as required under Rule 6 of Bihar Sales Tax Rules, 1983, oxygen gas is referred in Annexure B. This declaration has been read and reread by the counsels for both sides, repeatedly.

In earlier round of litigation a writ petition was preferred by this petitioner in the name and style of M/s B.O.C. India Ltd., which was dismissed by this Hon'ble Court vide order dated 2nd November, 2007, as reported in (2008)1 JCR 473 (Jhr) (M/s B.O.C. India Ltd. Vs. State of Jharkhand & Ors.), mainly on the following grounds:

(a) This petitioner has no locus standi;

(b) The goods viz. Oxygen Gas, as referred at Annexure B to the declaration, which is annexed with an application preferred by M/s Tata Steel Ltd. under Rule 6 of Bihar Sales Tax Rules, 1983 reveals that Oxygen is not a raw material for manufacturing of Steel, through BOS method, but, the oxygen which is mentioned in Annexure B, simply states that it is one of th