KRISHNA OIL EXTRACTION LTD Vs. STATE APPELLANTE FORUM

JUDGEMENT

(1.) PRESENT Writ Petition is directed against the decision taken by the State Appellate Forum (respondent no. 1 ) in its meeting held on 22th of September, 2009, confirming the decision of State Level Committee, whereby the State Level Committee had refused to grant benefit of exemption to the petitioner under Notification no. 43 dated 6th of June, 1995 in respect of capital investment made by the petitioner during the period from 1 st of April, 1992 to 31 st of March, 1994 despite conversion of its Unit into an Exporting Unit and there being nothing in the notification to fix such cut -off date.

(2.) IN short, the investment made by the petitioner prior to 01 st of April, 1994 was disallowed by fixing a cut -off date into the said notification although no such cut -off date has been specified in the notification. It is submitted by the petitioner that fixing such cut -off date was arbitrary exercise of power on the part of respondent.

(3.) IT may be appropriate to take note of list of dates and events leading to filing of present Writ Petition, which are as under: