IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.9223 of 2009 M/S BABUL SMOKELESS FUEL INDUS Versus THE STATE OF BIHAR & ORS ----------- For the Petitioner : Mr. Raj Kishore Prasad, Advocate Mr.Tej Bahadur Roy, Advocate For the State : Mrs. Binita Singh, J.C. to AAG 3 2 5.8.2009 The petitioner seeks a direction to the respondent authorities particularly the Assistant Commissioner of Commercial Taxes, Madhubani Circle, Madhubani to issue necessary statutory Form-C in order to make inter State transaction by the petitioner. The petitioner submits that the petitioner is a registered dealer and is entitled to Form C as per sections 6 and 8 of the Central Sales Tax Act. In terms of Industrial Incentive Policy, 1995 the petitioner was entitled for exemption from payment of tax both on purchase of raw materials as well as on sale of finished products. The petitioner is engaged in manufacturing of special smokeless fuel and for the same it has been granted permanent registration certificate. It is also a registered dealer both within the meaning of Bihar Finance Act, 1981 and Bihar Value Added Tax Act, 2005. Further, it has also been registered under the Sales Tax Act, 1956. Learned counsel for petitioner submits that in terms of Industrial Incentive Policy, 1995, the petitioner was granted exemption certificate by the respondent- Assistant Commissioner of Commercial Taxes though belatedly on 2.12.2004 for the period from 8.4.1999 to 7.4.2009. As the exemption certificate was granted by the respondent after bifurcation of the State of Bihar, the Coal 2 KHAN company situated in the State of Jharkhand was not agreeable to grant exemption till the petitioner furnishes necessary forms. He further submits that withholding of issuance of statutory Form C is arbitrary and against the very intent of the Industrial Policy itself. The petitioner further states that it has been duly assessed and no dues are standing against it. Having heard counsel for the parties, this court observes that if the Assistant Commissioner of Commercial Taxes, Madhubani Circle, Madhubani, respondent no.3, finds that the averments of the petitioner stands substantiated, I do not find any reason for not issuing the aforesaid statutory form to the petitioner. In case the respondent no.3 for any reason does not issue the aforesaid statutory forms, he will pass a speaking order for not granting the same within a period of six weeks from the date of receipt/production of a copy of this order. With the aforesaid observations and directions, this writ petition stands disposed of. (S.P.Singh,J)