RUCHIRA PAPERS LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) By way of instant petition, the petitioner has prayed for following substantive reliefs:-

(2.) Ministry of Commerce and Industry, Government of India, vide Office Memorandum dtd. 7/1/2003 had promised certain fiscal incentives for industries in the States of Uttaranchal (now Uttarakhand) and Himachal Pradesh. According to the said Office Memorandum new industrial units and existing industrial units on their substantial expansion were promised the following incentives :-

(3.) However, the above noted incentives were not available to the industries mentioned in negative list, (Annexure-III) of Office Memorandum dtd. 7/1/2003. Pertinently, the eligible industrial units as well as the units in negative list had specific reference to their respective excise classification(s).