9911796707
TMI Blog1988 (10) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... General Sales Tax Rules, 1975, payment of tax payable by industrial units can be deferred provided they are eligible for such a concession. Rule 17B defines what is an eligible industrial unit. For the purposes of these cases the eligible industrial unit means a new industrial unit which has made investment of Rs. 5 lakhs or more in the plant and machinery or employs not less than 10 persons. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioners. Initially reasons for rejection were not available to the petitioners. When they approached this Court we asked them to supply us the reasoning of the State Level Committee. That was neither supplied to the petitioners nor was the report shown. It is in these circumstances that we issued notice of motion. Now the reasoning of the State Level committee is part of the return as annexur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... portant function the State Level Committee should not remain unadvised by not affording the applicants an opportunity of being heard while their cases are being judged. The committee making decisions in their chambers, unassisted and without obtaining explanations from the party concerned, can defeat the very purpose for which rule 17A has been brought about by the State. Thus, in these circumstan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry of tax from them from the date they made the applications for grant of eligibility certificate till the decision thereon, shall remain deferred. Should there be any dilatory tactics on behalf of the petitioners to have the proceedings prolonged, the respondents are at liberty to move this Court for alteration or vacation of the stay order. These petitions are allowed accordingly. No costs. Pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
