1998 (6) TMI 544

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..... declared by the State Government. 2.. Be it noted that the petitioners industry is a retreading industry and started operation from October 1, 1992. The respondent-authorities, however, refused, while granting other incentives as is allowable under the present law, to grant tax holiday by reason of a notification dated April 25, 1991 as has been contended by the learned Advocate appearing for .....

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..... modification of the order 3rd cited hereby accept the suggestion of Commissioner of Industries and order for revision of the list of ineligible industries as per annexure to this order with immediate effect.............. The annexure, as noted above, significantly, however, reads as follows: 61. Servicing and/or repairing units except retreading, auto servicing, industrial materials testi .....

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..... and arbitrary exercise of power not supported by any law. 6.. The notification is clear and categorical that retreading industries do not come within the ambit of the notification dated April 25, 1991 and in the wake of such a clarity in the notification itself, we do find some justification in the criticism of the action of the respondents as advanced by the learned Advocate appearing in suppor .....

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