SHARDA SOLVENT LTD. Vs. STATE OF M.P.

JUDGEMENT

(1.) The petitioner has filed this petition against the orders dt. 29.6.2011 (Annexure P/11) and 24.7.2010 (Annexure P/10). The petitioner further prayed a relief that the application submitted by the petitioner in regard to granting status of exemption from payment of sales tax be considered in accordance with law.

(2.) The petitioner is a Public Limited Company incorporated under the Companies Act. It is engaged in the manufacture of edible oil, refined oil as well as Vanaspati oil. The petitioner company was granted exemption from payment of tax for a period of five years because it was granted a status of pioneer industry. The Notification dt.23rd October 1981 in regard to grant of exemption from payment of tax was amended and it was decided to extend the facility of exemption from payment of tax for a period of nine years to the pioneer industry, which had investment of more than five crores.

(3.) The petitioner company was granted certificate of eligibility for exemption from payment of sales tax w.e.f. 11.6.1993 to 10.6.1998 for a period of five years. Subsequently, the period of grant of exemption was extended to nine years from the date of commercial production with a condition that the industry should be established in no industry district. The petitioner established the industry in District Shivpuri, which was a no industry District. Hence, the petitioner submitted an application for grant of exemption for further period of four years because it had a certificate of pioneer status. The General Manager, District Industries Centre, Shivpuri forwarded the letter of the petitioner to the department. When no decision was taken, the petitioner filed a writ petition before this court, which was registered as W.P.No.1933/1999. The aforesaid Writ Petition was disposed of vide order dt.27.11.2001 with the following directions : -