KINETIC HONDA MOTOR LIMITED Vs. INDUSTRIES COMMISSIONER

JUDGEMENT

(1.) BY filing this writ under Article 226/227 of Constitution of India, the petitioner has challenged the order dated May 31, 1994 (annexure F) passed by State Level Committee, followed by order dated August 8, 1994 (annexure H) explaining the real import of the order dated May 31, 1994 and lastly the order dated December 29, 1995 (annexure L) being consequential to the main order dated May 31, 1994. Facts in brief that led to filing of this writ need mention in brief to appreciate the grievance urged.

(2.) PETITIONER is limited company engaged in the business of manufacture of two wheeler scooters in their factory at Pithampur area in District Dhar.

(3.) BY order dated October 5, 1987 (annexure A) the petitioner was granted sales tax exemption, i. e. , exemption from payment of State sales tax and purchase tax for a period of five years, i. e. , up to April 9, 1991 to be counted from the date of commencement of the production, i. e. , on April 10, 1986. However, by order dated June 14, 1989 (annexure B), the period of five years exemption originally granted to the petitioner was extended for a total period of nine years, i. e. , up to April 9, 1995 in place of April 9, 1991.