SHIKSHA VALLET SCHOOL Vs. STATE OF ASSAM

JUDGEMENT

(1.) Heard Mrs. N. Saikia, learned counsel appearing for the writ petitioner. I have also heard Mr. A. Kalita, learned Standing Counsel, Industries and Commerce Department, Assam appearing on behalf of the respondent Nos.1 and 4. Also heard Mr. B. Chakraborty and Mr. P. K. Medhi, learned Central Government Counsel (CGC) appearing on behalf of the respondent Nos.2 and 3.

(2.) The writ petitioner herein viz., Shiksha Valley School, claims to be an unit of Vidya-sagar Foundation Trust, having its registered office at Dibrugarh, Assam. As per the pleadings in the writ petition, the Vidyasagar Foundation has been set up as a voluntary society so as to carry forward the ideals of Iswar Chandra Vidyasagar in spreading the light of education and promoting social values aimed at overall development of the society. The petitioner also claims that the school run by it falls under the "service sector" enterprises and therefore, it has been registered under the Goods and Services Tax Act vide registration No.18AACTV0318GIZM and is also duly registered under the MSME Act bearing Udyog Adhar No.AS10F0000259 dtd. 1/8/2018.

(3.) By the notification dtd. 12/4/2018 issued by the Ministry of Commerce and Industry, the Government of India had announced the Industrial Development Scheme for the North East India viz., "North East Industrial Development Scheme (NEIDS), 2017" offering certain incentives for the industrial units for the North Eastern Region. The scheme was made effective from 1/4/2017 and was to remain in force upto 31/3/2022. Clause 4 of the Scheme lays down the eligibility conditions. Clause 4.1 reads as follows:-