GITESH PIPES PRIVATE LIMITED Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) HEARD Mr. P. M. Shah, learned Senior Counsel holding for Mr. R. R. Mantri, advocate for the petitioner and Mr. K. G. Patil, learned A. G. P. for the respondents.

(2.) THE petitioner challenges the Government Circular dated 23. 3. 2000 which provides 31. 12. 2000 as cut off date and seeks its quashing and setting aside with further direction that the respondents should grant the sales Tax Incentive under package scheme of 1993 to the petitioner Company and to further restrain the respondents from recovering any sales tax from the petitioners.

(3.) PETITIONER no. 1 is a Company duly incorporated under the provisions of the Companies Act, 1956 as a private Limited Company. Petitioner no. 2 is its director having authority to sign and act on it's behalf. It is case of the petitioners that in order to achieve dispersal of industries out of Mumbai,thane, pune belt and to attract them in the under-developed and developing areas of the State, respondent no. 1 offered packages of incentives to new units and for expansion of existing units in the specified region of the State. The original package of 1964 came to be amended from time to time and ultimately in the year 1993 a new package of incentives scheme was introduced by respondent no. 1. Under the said scheme, various regions were identified for grant of various types of incentives. Jalgaon city and district has also been included in it.