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M. H. KANIA, R. S. PATHAK
Assistant Commissioner Of Commercial Taxes (Assistance) Dharwar – Appellant
Versus
Dharmendra Trading Company – Respondent
Judgment
KANIA, J.:- These appeals arise from the decision of a Division Bench of the High Court of Karnataka in Writ Appeals Nos. 1101 to 1144 of 1979. It appears that the Govermnent of Karnataka decided to adopt a policy to encourage rapid industrialisation. An Order No. CI 58 FMI 69 dated 30th June, 1969 was issued which recited that the Government, namely, the Government of Karnataka was committed to a policy of rapid industrialisation and that, in pursuance thereof, the Government had on 30th November, 1966, issued directions indicating the incentives that would be given to entrepreneurs starting new industries in the Mysore State. The material part of the said order, for our purposes, runs thus :-
"Consequently, the Governor of Mysore is pleased to sanction the following incentives and concessions to the entrepreneurs for starting new industries in Mysore State : -
(1) Sales Tax- A cash refund will be allowed on all sales tax paid by a new industry on raw materials purchased by it for the first 5 (five) years from the date the industry goes into production, eligibility to the concessions being determined on the basis of a certificate to be issued by the Department of Industries
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