ORDER 1. With the consent of the parties this application has been taken up for final disposal at the admission stage. The only question involved in this case is as to whether the Temporary Registration Certificate for the proposed Small Scale Industry, granted by the General Manager, District Industries Center, Dhanbad to the petitioner on 5.5.2000 (Annexure-5) can be treated to be a prior permission of the State Government (Industries Department) as contemplated under the notification in question. 2. Heard the parties. The petitioner has prayed inter alia for quashing the order dated 11.9.2002 passed by the Joint Commissioner of Commercial Taxes (Admn.), Dhanbad Division, Dhanbad (Respondent No. 3) by which the petitioners application for exemption from payment of Sales Tax on purchase of raw materials and on sale of finished products by the petitioner, has been rejected, and for other consequential reliefs. 3. The case of the petitioner in short is that the State Government issued a notifications being S.O. No. 478 dated 22nd December, 1995 and S.O. No. 479 dated 22nd December, 1995 under Section 7(3)(b) of the Bihar Finance Act, 1981 (Act 5 of 1981) giving several incentives to the new industrial units which came into production between 1st September, 1995 to 31st August, 2000. The said incentive included exemption from payment of Sales Tax on purchase of raw materials as well as on sale of finished products by the new industrial unit. The said incentives was extended by Notifications No. 57 dated 2nd March, 2000 and S.O. No, 58 dated 2nd March, 2000 contemplating inter alia that if an industrial unit has taken prior permission from the State Government (Industries Department) prior to 31st August, 2000 and has started production after 31st August, 2000 but within five years from the date of such prior permission, shall also be treated as a new industrial unit. Thus it is contended that, the Temporary Registration Certificate granted by the industries department of the State Government is in fact a prior permission as contemplated under the aforesaid notifications and there is nothing to show in the said notifications that separate prior permission was required for being eligible to the incentives/exemption granted under the said notifications. Thus it is contended that, the Temporary Registration Certificate granted by the industries department of the State Government is in fact a prior permission as contemplated under the aforesaid notifications and there is nothing to show in the said notifications that separate prior permission was required for being eligible to the incentives/exemption granted under the said notifications. The Department of Industries, Government of Bihar came up with Industrial Policies granting various incentives to certain industries including the exemption of Sales Tax, with a view to accelerate the growth of industries in the State. The State of Jharkhand has duly adopted the Bihar Sales Tax Laws and the notifications issued pursuant thereto. 4. In the said Industrial policy under Clause 16.1 and 16.2 new unit were to be allowed benefit of exemption from payment of Sales Tax on purchase of raw materials and also benefit of exemption from payment of Sales Tax on sale of finished goods. The petitioner applied for registration for setting up a Small Scale Industry. The General Manager, District Industries Center, Dhanbad granted a Temporary Registration Certificate dated 5.5.2000 for production of cement (Annexure-5). The said Temporary Certificate shows that it was valid for five years. 5. On the basis of the said Registration Certificate the petitioner claims that he is entitled to get exemption as the same is nothing but a prior permission of the State Government (Industries Department) granted prior to 31st August, 2000. The said Temporary Certificate shows that it was valid for five years. 5. On the basis of the said Registration Certificate the petitioner claims that he is entitled to get exemption as the same is nothing but a prior permission of the State Government (Industries Department) granted prior to 31st August, 2000. it is useful to quote the relevant portion of the said notification as under-- 1- mf/klwpuk dh dafMdk 1 d dh orZeku izfof"V;ksa ds LFkku ij fuEu izfof"V;ka izfrLFkkfir dh tk;sxh A 1- d ubZ vk|ksfxd bdkbZ ds vfHkizsr gS ,slh bdkbZ ftlesa mRiknu dk;Z 1 flrEcj 1995 rFkk 31 vxLr] 2000 ds chp vkjEHk fd;k x;k gks] rFkk ftlus m|ksx foHkkx@vkS|ksfxd {ks= fodkl izkf/kdkj@m|ksx funskd vFkok Hkkjr ljdkj ds l{ke izkf/kdkjh ls vuqKfIr i=@Kkiu i=@vkk; i=@fuca/ku izek.k i= izkIr fd;k gks] ijUrq ;g fd ,slh lHkh bdkb;ka ftles 500 djksM+ ;k mlls vf/kd dh iwath fokk[ku ds fy, yxk;h tk;sxh mls bl vf/klwpuk ds iz;kstukFkZ u;h bdkbZ ekuk tk;sxk] ijUrq ;g Hkh fd 31 vxLr] 2000 ds iwoZ jkT; ljdkj m|ksx foHkkx ls iwokZuqefr izkIr djus dh frfFk ls 5 o"kksZ ds vUnj mRiknu izkjEHk djus okyh vkS|ksfxd bdkb;ksa dks tks 31 vxLr] 2000 ds ckn Hkh mRiknu izkjEHk djsxh] bl vf/klwpuk ds iz;kstukFkZ u;h bdkbZ ekuk tk;sxk A** The case of the respondents as made out in the counter affidavit as well as during the course of argument is that the said Temporary Registration Certificate issued by the industries department can not be considered as prior permission within the meaning of the amended definition of new industrial unit vide said notifications as it will be manifest from the said notifications themselves that in addition to the temporary registration, a separate prior permission of the industries department before 31st August, 2000 is an important condition precedent for any unit to become eligible to be deemed as new industrial unit for the purpose of exemption. 6. The relevant paragraphs of the counter affidavit are quoted herein below- "13. That it is wholly misconceived to suggest that the temporary registration certificate issued by the Industries Department should be construed as prior permission within the meaning of the amended definition of new industrial unit vide S.O. 478/479 dated 22.12.1995. 14. 6. The relevant paragraphs of the counter affidavit are quoted herein below- "13. That it is wholly misconceived to suggest that the temporary registration certificate issued by the Industries Department should be construed as prior permission within the meaning of the amended definition of new industrial unit vide S.O. 478/479 dated 22.12.1995. 14. That it will be manifest from the statutory notifications itself that in addition to the temporary registration, a separate prior permission of the Industries Department before 31.8.2000 is an important condition precedent for any unit to become eligible to be deemed as new Industrial unit for the purposes of exemption. 15. That it is admitted position in writ petition that the petitioner has not obtained the prior permission of the State Government in Industries Department before 31.8.2000 and as such the industrial Unit of the petitioner cannot be deemed to be a new industrial Unit eligible for tax exemption under S.O. 478 & 479 dated 22.12.1995 read with S.O. 57 & 58 dated 2.3.2000. 16. That the application for exemption of petitioner has been rightly rejected for non fulfillment of the statutory obligation on the part of the petitioner by not obtaining prior permission of the State Government in Industries Department." 7. The second proviso to the aforesaid notification contemplates that those industries, which have got prior permission before 31st August, 2000 and if they start their production within a period of five years from the date of prior permission, then, even those industries who starts their production after 31st August, 2000 would be deemed to be a new unit for the purpose of the said notification. Petitioner has also annexed a copy of the permanent registration certificate issued by the General Manager, District Industries Center, Dhanbad showing the date of production of the industry as 2.4.2001. 8. The facts of the case are not in dispute. The only dispute is as to whether the aforesaid Temporary Registration Certificate (Annexure-5) can be treated as "(prior permission)" from the State Government (Industries Department) for the purpose of the said notification? The learned counsel for the petitioner submitted that the prior permission contemplated in the said notification is for setting up an industry, which was granted by Annexure-5. The only dispute is as to whether the aforesaid Temporary Registration Certificate (Annexure-5) can be treated as "(prior permission)" from the State Government (Industries Department) for the purpose of the said notification? The learned counsel for the petitioner submitted that the prior permission contemplated in the said notification is for setting up an industry, which was granted by Annexure-5. Learned counsel for the respondents submitted that apart from Annexure-5 a separate prior permission was required, to be eligible, to be called a new industry for the purpose of the said notification. 9. By order dated 9.10.2002 passed in the present case the respondents were directed to file counter affidavit upon the said issue in all its details, with reference to the applicable Government notification etc. Neither from the counter-affidavit nor from the submissions made by learned counsel for the respondents it is clear as to what they meant by a separate prior permission. 10. It could not be explained before us as to how and on that considerations, a Temporary Registration Certificate is granted or can be rejected. It could not be explained either as to how and on that considerations, the said prior permission is granted or rejected. In other words, it could not be explained to us as to what is the difference between the temporary registration Certificate granted by the Industries Department of the Government for setting up a new industrial unit and a prior permission granted by the State Government (Industries Department), as contemplated in the said notification, as aforesaid. One has also to keep in mind the object and purpose of the said Industrial Policy and the incentives granted thereunder which should not be frustrated on mere technicalities. We are left with no alternative that to hold than the Temporary Registration Certificate (Annexure-5) can be treated as prior permission of the State Government (Industries Department) as contemplated under the aforesaid notification. 11. In the result, the matter is remitted back to the Respondent No. 3 Joint Commissioner of Commercial Taxes (Admn.), Dhanbad Division, Dhanbad for passing a fresh order in view of the observation and directions made hereinabove within a period of two months from the date of receipt of a copy of this order. This writ application is thus disposed of. No order as to costs.