HIM TECHNOFORGE LIMITED Vs. THE STATE LEVEL COMMITTEE

JUDGEMENT

(1.) THEY are heard.

(2.) THE present petition has been filed by the petitioner under Article 226 of the Constitution challenging the order dated 11.04.2014 passed by the State Level Committee whereby the application for grant of eligibility certificate on expansion capacity of its industrial unit located in Pithampur has been rejected on the ground that the petitioner does not fulfill the essential conditions for availing exemption benefit as laid down under Notification No. 108 dated 06.10.1994 i.e. 1994 Exemption Scheme.

(3.) IN the year 1981, Government of India introduced Exemption Scheme for granting eligibility certificate for exemption from payment of Sales Tax and Central Sales Tax. Later on, second scheme for exemption was introduced in the year 1986 and the exemption benefit was restricted by linking it with the investment made on the establishment of the industry. Again, in the year 1994, another exemption scheme was introduced vide Notification No. 108 dated 06.10.1994, which is known as 1994 Exemption Scheme.