IN THE HON'BLE HIGH COURT OF JUDICATURE CHHATTISGARH AT BILASPUR WRIT PETITION m No. ^o^ of 2009 Stligt^ I@j|©h Inthe matterof: Petitioner ^....^. ^7.:-^. "•s'^"" ^" ^'/' ^ (1) Prime Solvent Extractions (Unit No. II) a company registered under the relevant provisions of the Companies Act 1956 situate at Gandhi Chowk, Mahasamund (C.G.) through attorney holder Hemratan Jhabak. /' (2) Hemratan Jhabak S/o Sheolal Jhabak aged about 64 years Gandhi Chowk, Mahasamund (C.G.) Versus Respondents .^" (1) Assistant Commissioner of Commercial Tax Vanijyik Kar Bhawan, Civil Lines, Raipur(C.G.) (2) Commissioner Commercial Tax, Vanijyik Kar Bhavan, Civil Lines, Raipur (C.G.) .(3) State of Chhattisgarh through Secretary Department of Commercial Taxes D.K.S. Mantralaya Bhavan, Raipur (C.G.) (4) State Level Committee for exemptions Madhya Pradesh through Industries Commissioner Vindhyanchal Bhavan, Bhopal (M.P.) (5) Industrjes Commissioner Government of Madhya Pradesh Financial Assistance Section Vindhyachal Bhavan, Bhopal (M.P.) Before : Hon'ble the Chief Justice and his companion iudaes of the Hon'ble Hiah Court of Judicature for Chhattisaarh at Bilaspur. Petition under Article 226 of the Constitution of India for issuance of suitable directions orders or writs includina writs in the nature of Mandamus, Certiorari etc. /.:. HIGH COURT OF CHHATTISGARH : BILASPUR WRIT PETITION m N0.2021 OF 2009 PETITIONERS RESPONDENTS Prime Solvent Extractions (Unit No.ll) andAnother Versus Assistant Commissioner Commercial Tax and Others of (Writ Petition underArticle 226 ofthe Constitution of India) Single Bench : Hon'ble Shri Satish K. Agnihotri, J. Present:- Shri Neelabh Dubey, Advocate for the petitioners. Shri A.S. Kachhawaha, Dy. Adv. General for the State. ORDERrORAU (Passed on this 22nd day of J[une, 2010) 1. Learned counsei appearing for the petitioners submits that the petitioners have been granted exemptlon certificate from payment of sales tax with effect from the date of commencement of commercial production (i.e. date of conversion as exporting industrial unit). Thus, the authorities may be directed to reconsider the case of the petitioners in the light of certificate in Form-111 granted by the Directorate of Industries, M.P. on 29-10-2009. 2. At this juncture, learned counsel appearing for the State submits that the State has no objection to reconsider the case of the petitioner in the light of aforestated exemption certificate and pass fresh assessment order, in accordance with law and on its own merits. 3. In view of foregoing, according to learned counsel appearing for the petitioners nothing survives in'this petition for adjudication. 4. Accordingly, the writ petition is disposed of. Sd/- SatishK.Agnihotri Gowri Jud8e