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TMI Blog1995 (2) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1948 (hereinafter referred to as "the Act") in favour of the petitioners exempting the petitioners from payment of sales tax at the rate of 125 per cent instead of 100 per cent. In short, the case of the petitioners is that the petitioners have established an industrial unit at W-32, Sector XI, NOIDA (petitioner No. 1), which is a public limited company, of which petitioner No. 2 is the Managing Director, for manufacturing flexible packing material. Petitioner No. 1 is registered under the U.P. Sales Tax Act as well as under the Central Sales Tax Act. It is contended by Shri Bharatji Agarwal that the petitioner-unit is registered as a small-scale industrial unit with the Directorate of the Industries, Ghaziabad, as the total invest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e being not a speaking order deserves to be set aside on this ground alone. Arguing on merits, as to whether the petitioners are entitled to claim exemption at the rate of 125 per cent instead of 100 per cent, Shri Bharatji Agarwal gave references of various Government orders and Rules demonstrating that when the nature of an industry comes within the purview of small-scale industry having incurred less than Rs. 60,00,000 as its total expenditure the same is entitled to exemption from payment of sales tax at the rate of 125 per cent rather than at the rate of 100 per cent and, therefore, the review authority should have taken into consideration this aspect of the matter also and should have passed a speaking order. Controverting the sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the petitioners have invested Rs. 50,63,300 as the total amount which is less than Rs. 60,00,000 and, therefore, the petitioners are entitled to the relief sought for. Having gone through the impugned order and considering the rival contentions of the learned counsel for the respective parties, this Court is of the opinion that the points in issue canvassed before us require adjudication upon the same and, therefore, this Court in its extraordinary jurisdiction under article 226 of the Constitution does not think it proper to investigate into the facts involved in this case. Therefore, in the considered opinion of this Court the case deserves to be remanded to the authority concerned for adjudication upon the points in issue and pas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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