RATHI TINS MORENA Vs. STATE OF M.P.

JUDGEMENT

(1.) THE petitioner has filed this petition for quashment of the orders dt.25.6.2004 (Annexure P/1), dt.19.12.2002 (Annexure P/2) and dt.19.12.2002 (Annexure P/3).

(2.) THE petitioner established a unit for the purpose of manufacturing of Tin Containers at backward district Morena. In pursuance to the notifications issued by the department on 16.10.1986 and 9.2.1977, the petitioner was granted exemption from payment of commercial tax and entry tax for a period of five years from 29.3.1991 to 26.3.1996. A certificate was issued in this regard in favour of the petitioner by District Industries Centre, Morena. In the notification, capacity of production was mentioned as 600 M.T.

(3.) THE question for consideration before this court is that whether the petitioner was eligible to get exemption from payment of tax on the capacity mentioned in the exemption notification issued in favour of the petitioner or the total capacity which was manufactured by the petitioner.