HINDUSTAN ELECTRO GRAPHITES LIMITED Vs. INSPECTING ASSISTANT COMMISSIONER

JUDGEMENT

(1.) THIS is a petition under Articles 226 and 227 of the Constitution of India.

(2.) PETITIONER is a limited company duly registered and incorported under the Companies Act. It carries on the business of manufacture and sale of graphite electrodes, graphite anodes and other allied products and has its factory at Mandideep, Bhopal, Madhya Pradesh. PETITIONER is assessed to income-tax at Indore in the status of a company.

(3.) PETITIONER also manufactures large diameter electrodes but the same were not acceptable in the international market unless they were first subjected to furnace trials and were found fit. PETITIONER, therefore, consulted M/s. SERS in this behalf and M/s. SERS, vide their letter dated October 7, 1980 (annex. E), agreed to conduct the furnace trials of the petitioner's products in France on payment of 25,000 FF per year as testing fees. PETITIONER sought approval for this payment also from the Ministry of Industries, New Delhi, and permission was accorded, vide letter dated January 15, 1981.