BAJRANG EXTRACTIONS LTD Vs. STATE OF M P

JUDGEMENT

(1.) THE petitioners by this writ petition have prayed that clauses (iv) (a) and (iv) (b) added by the said amending Notification No. A-5-4-88-ST-V (12) dated 3rd March, 1989 (annexure F) are declared ultra vires.

(2.) IT is not necessary to give details of facts. Suffice it to say that the petitioner No. 1 carries on the business of manufacture and sale of vegetable oils and de-oiled cakes for which it has set up a new industrial unit at village Sehjwaya (Ghatabillod) in the Dhar district. The State of M. P. gave certain concessions under the Madhya Pradesh General Sales Tax Act, 1958 (hereinafter referred to as "the Act") to the industries so as to ingress industrialisation of this area and issued a notification under section 12 of the Act dated 16th October, 1986 by which certain exemption in tax has been granted. The said notification was subsequently amended and by this amended notification areas are categorised and period of concession/exemption is also enumerated. By the said notification, the State Government has been divided into advanced districts, i. e. , Indore, Bhopal, Jabalpur, Gwalior and Durg and backward districts, which were categorised as A, B and C category. The petitioner who has installed its industry in Dhar district, comes in a backward district, i. e. , category C. Thereafter, this notification was amended and new clauses were inserted in item No. (iv) which read as under :