(1.) This mandamus-appeal is at the instance of an unsuccessful writ petitioner and is directed against order dated Sept. 17, 2003 passed by a learned Single Judge by which His Lordship dismissed the writ application filed by the appellant in which it challenged an order dated Sept. 16, 2002, passed by the Special Secretary, Finance (Taxation) Department, Government of West Bengal thereby rejecting the application filed by the appellant claiming benefit under the West Bengal Industrial Promotion (Assistance to Industrial Units) Scheme. (Hereinafter referred to as the Scheme).
(2.) The case made out by the appellant in its writ application, which is the third one at the instance of the appellant, out of which the present mandamus-appeal arises, may be summed up thus;
(3.) The said writ application was contested by the State-respondent by filing affidavits-in-opposition and the sum and substance of the defence was that Edible Oil means that category of Oil, which is fit for direct human-consumption. According to the State-respondent, the Oil, which is made fit for human-consumption by further processing, cannot be said to be "Edible" in order to get the benefit of the Scheme.