GARG OIL PROCESSING INDUSTRIES Vs. STATE & ORS

JUDGEMENT

(1.) The petitioner has made a prayer that the decision of the District Level Committee regarding rejection of his application for grant of eligibility certificate be quashed and it be declared that the petitioner is entitled to the exemption. A prayer has also been made that the Notification dated 18.4.91 be held to be applicable to the petitioner.

(2.) In brief, the case of the petitioner is that after setting up the industry it had made an application on 24.8.89 for grant of eligibility certificate. This application of the petitioner was rejected vide letter dated 27.6.90 on the ground that the Oil Industries have been excluded from the exemption list. The petitioner filed writ petition No. 2239/90 in this Court but the same was dismissed as withdrawn with liberty to file fresh one. Thereafter a notification dated 10.9.90 was issued by the Government under Section 4(2) of the Rajasthan Sales Tax Act, 1954 and exemption was extended to the Oil Industries but it was confined to the new industries. Subsequently another notification dated 18.4.91 was issued whereby the exemption of oil industries was allowed under Explanation 1 to new units and units which have' undergone expansion or diversification as defined in this Scheme.

(3.) Shri G.S. Bafna, learned counsel for the Department has very fairly stated that in the light of the two notifications issued in the years 1990 and 1991, the District Level Committee may be directed to re-consider the case of the petitioner for grant of eligibility certificate.