BRITE RUBBER PROCESSOR PVT. LTD. Vs. STATE OF TRIPURA

JUDGEMENT

(1.) Petitioner has prayed for a direction to the respondents to issue appropriate notification giving effect to the provisions of Tripura Industrial Investment Promotion Incentive Scheme,2007 [here-in-after to be referred to as the said scheme] granting reimbursement of Commodity Taxes/Value Added Tax paid by the petitioner under the Tripura Value Added Tax Act, 2004 [TVATAct, for short] for the period from 2008-09 to 2013-14 and for a further direction that such incentivesbe released in favour of the petitioner.

(2.) Brief facts are as under:

(3.) For industrial development of the State of Tripura, said scheme was formulated. Detailed provisions were made in the said scheme under which subject to fulfilment of certain conditions new industries wouldreceivecertain incentives. We would take note of relevant provisions of the said scheme in detail at a later stage. Suffice it to record at this stage that Clause 9 of the said scheme pertains to reimbursement of Commodity Taxes. As per Clause 9.1 subject to the notification to be published by the State Government certain categories of the industrial enterprises commencing commercial production in Tripura would be eligible for reimbursement of the commodity taxes, including Tripura Value Added Tax, Central Sales Tax and Purchase Tax paid by the enterprise either for purchase of inputs or for finished products as per applicable provisions in accordance with the details provided in Clauses 9.2 and 9.3 of the said scheme.