FINANCE DEPARTMENT

NOTIFICATION

The 22nd June, 2001

S.R.O. No.321/2001—Whereas fly ash emitted by Thermal Projects located inside the State of Odisha, creating environmental hazards, ecological imbalance and other problems arising out of the said fly ash accumulation, warrant immediate redress;

And whereas it is considered expedient to initiate immediate special care and preventive measures by utilising fly ash as raw material in various products to reduce its accumulation;

And whereas it is considered necessary in the public interest to extend the benefit of sales tax exemption, to fly ash based industrial units located in the State by another five years to encourage large scale utilisation of fly ash as raw material by the industrial units in their products to prevent its accumulation, in the resolution of Government of Orisa in the Industries Department No.12684, dated the 8th June, 2001;

Now, therefore, in exercise of the powers conferred by section 6 of the Odisha Sales Tax Act, 1947 (Odisha Act 14 of 1947), the State Government, having been satisfied that it is necessary so to do in the public interest, do hereby make the following amendment to the notification of the Government of Odisha in the finance Department No.20206-CTA-14 / 76., dated the 23rd April, 1976, as amended from time to time, namely:-

AMENDMENT

In the Schedule to the said notification, for the entries appearing in columns (2) and (3) against serial No.35-H, the following entries shall be substituted under appropriate columns, namely:-

(2)

(3)

"Sale of finished products i.e. fly ash bricks and other fly ash products containing not less than twenty-five per cent fly ash (by weight) manufactured in Odisha, when sold by an industrial unit located in Odisha, whose fixed capital investment i.e. investment in land, building, plant and machinery and other equipment of permanent nature, has been started as certified by the General Manager of the concerned District Industries Centre in respect of small scale industrial unit and by the Director of Industries, Odisha, in respect of large / medium industrial units, on or after the 9th August, 1994, but before the 1st March, 1996

(1) The exemption shall be allowed for a period of ten years:

Provided that industrial unit which has availed the benefit of sales tax exemption under the notification of the Government of Odisha in the Finance Department No.38933-CTA-119 / 95-F., dated the 29th September, 1995 shall continue to avail the said exemption for the balance period after deduction of the period of exemption already availed under the said notification.

(2) If at any time, it comes to the notice of the State Government that fly ash contents of the product manufactured by the industrial unit is less than twenty-five percent by weight, the sales tax exemption so allowed, will be withdrawn and the sales tax exemption already availed shall be recovered from such industrial unit.

(3) The basis of determining the extent of utilisation of fly ash in the manufacture of fly ash bricks and other fly ash products shall be certified by the concerned Assistant Collector, Central Excise and Customs.".

[No.35847-CTA-39/2001-F]

By order of the Governor

R.N. MOHANTY

Under Secretary to Government.

 

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