AFCONS INFRASTRUCTURE LTD Vs. GOVT OF KARNATAKA

JUDGEMENT

(1.) THESE two writ petitions are taken up for final disposal, with consent of both the counsel for parties.

(2.) PETITIONERS seeking to declare them as entitled for exemption from payment of entry tax on machines, equipments, capital goods and construction materials procured for implementation of the project until completion of the project work, further assailing the correctness of the modified certificate dated 28-3-2007, bearing No. IDD 174 IDM. 2003, passed by the first respondent, vide Annexure-J, and in the second case seeking a direction directing the respondents 1 to 3 to issue a certificate in their favour granting the State entry tax exemption for the project from 30-6-2001 to 31-12-2005 in terms of the directions of the Hon'ble finance Minister contained in the File Noting at Serial Nos. 139 and 140, and further seeking a direqtion to the respondents 1 to 3 and 5 to refund the entire amount of money towards State Entry tax collected by them from the petitioners in respect of the period from 30-6-2004 onwards, presented the instant writ petitions.

(3.) I have heard the learned counsel for the petitioners and learned AGA for respondents 1 to 3 in first petition and for respondents 1 to 3 and 5 in the second petition, and learned counsel for the fourth respondent.