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Judgment
V.K. Singhal, J.-Order of the Karnataka Appellate Tribunal dated 27-11-1995 in the case of Mahaveer Industries, Raichur v State of Karnataka, 1996(40) Kar. L.J. 326, has been assailed in these petitions.
Petitioner has claimed to be a tiny sector industrial unit. Exemption was granted by the Assessing Authority and thereafter the Joint Commissioner of Commercial Taxes initiated the proceedings under Section 21 of Karnataka Sales Tax Act and observed that the unit is not eligible for exemption as it is situated in Raichur City whose population is more than 50,000 as per 1971 census. Before the Tribunal it was found that the certificate issued by the General Manager, Director of Industries and Commerce, has only referred the location of the unit, but not the conditions which were required to be fulfilled in the Government Order dated 31-3-1983. It was also found that no certificate of the Director of Industries and Commerce or any other officer has been submitted to show that the unit is a Small Scale Industry in the tiny sector or a tiny sector industrial unit. The Assessing Authority found that it was a flour mill and it is not a roller flour mill. The Tribunal held that the flour mill of the appellant is a tiny sector industry and exemption could not have been allowed because the unit is situated at Raichur having population of more than 50,000 according to the census of 1971.
Before us only one contention is raised that the location of the unit is outside the Municipal limit of Raichur. It is submitted that the petitioner would furnish the certificate to that effect of the Director of Industries or any officer to satisfy that because of the location of the unit and eligibility, according to the notification dated 31-3-1983, he is entitled for the exemption.
Arguments of both the learned Counsels for the parties heard.
Looking to the facts and circumstances of the case, the matter is sent back to the Assessing Authority, where the appellant would produce the necessary certificate and thereafter the matter would be examined in accordance with law.
Revisions are disposed of with the above observation.