DOSON CHEMICALS PVT LTD Vs. STATE OF ASSAM

JUDGEMENT

(1.) This appeal is directed against the judgment and order of the learned Single Judge dated 25.08.98 passed in Civil Rule No. 3748/91 dismissing the petition. This appeal was conclusively heard on 21.04.2001. As the parties would like to furnish citations and some relevant documents to support their contentions, the order was reserved.

(2.) Facts leading to filing the present writ appeal may, briefly be recited. The appellant is a private limited Company. The appellant industry was established some time in the year 1961 as small scale sector and it was registered with the respondent No. 5. It is stated that there were about 58 employees in the industry besides share holders and Directors. In order to boost industrial development the Government of Assam issued the Industrial Policy of 1982 and thereafter it was reviewed in 1986. It is stated that in the aforesaid policy of 1986 an existing unit which undertakes expansion, modernization and diversification are also entitled to get incentives. Such units were also held to be eligible units under the policy and also entitled to get Sales Tax exemption and reduction of Assam Fiance (Sales Tax) for a period of 5 years.

(3.) It is stated that pursuant to the incentive offered by the policy to small scale industries, the appellant Company also undertook expansion, modernisation and diversification of industry in term of the policy and thereafter applied for issuance of eligibility certificate to the Udyog Sahayak. It is stated that for expansion, modernisation and diversification work the appellant has spent more than rupees eight lakhs. The Udyog Sahayak after making proper enquiry and after due consideration also issued eligibility certificate to the appellant on 29.05.89 certifying that the appellant is entitled to exemption of Sales Tax with effect from 01.04.88 to 31.03.93.