1987 (6) TMI 388

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..... unit on 1st August, 1978, outside the territorial limits of a mini industrial estate. He is not therefore entitled to the benefits of the tax concession allowed as per notification, exhibit P2, issued by the Government. Counsel submits that the benefits restricted to areas within a mini industrial estate is opposed to article 14 of the Constitution. The tax concession granted as per exhibit P2 is .....

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..... sion of the Government according tax concession for a limited period for small-scale industries started in a mini industrial estate earmarked for that purpose. The same principle applies in regard to the policy decision that the concession is available only to industries started after 1st April, 1979. We do not see any merit in the writ appeal. It is accordingly dismissed. Writ appeal dismissed. .....

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