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TMI Blog2002 (2) TMI 1290X X X X Extracts X X X X X X X X Extracts X X X X ..... n O.J.C. No. 5790 of 1995 applied to the District Industries Centre, Bhubaneswar, seeking issuance of a certificate of eligibility for the benefits conferred by the Industrial Policy Resolution, 1989. By annexure 4 communication dated April 6, 1995, the Project Manager of the District Industries Centre, Bhubaneswar, informed the petitioner that as per the clarification received, roller flour mills, even if set up under medium scale sector, are not eligible to avail the incentives as per Industrial Policy Resolution, 1989. This is what is challenged. Similarly, refusal to issue eligibility certificates or to accept the claims for benefit under the Industrial Policy Resolution, 1989 is challenged in the other writ petitions. 3.. It is com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olution. But these aspects or developments cannot enable the petitioners to claim that going by the relevant entries in the Industrial Policy Resolution, 1989 and the Industrial Policy Resolution, 1996, the petitioners who have established roller flour mills, are eligible for benefits. Only by establishing that a "roller flour mill " is not included in the term "flour mills" referred to in the exclusion clause in the Industrial Policy Resolutions, can the petitioners establish that they are entitled to relief. 5.. Learned counsel for the petitioners relied on the decision in Mangulu Sahu Ramahari Sahu v. Sales Tax Officer, Ganjam [1973] 32 STC 494 (SC), to point out that the meaning of the expression "flour mills" should be understood as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r straightway, whereas a roller flour mill may be able to convert the wheat into eight different products at different stages so as to enable them to be marketed as different products made out of wheat. But these differences or sophistications cannot enable the court, going by the common parlance theory or by the dictionary meaning theory or by any other theory to hold that a roller flour mill does not come within the purview of the expression "flour mills" used in the exclusion clause in the annexures to the Industrial Policy Resolutions. 8.. It is argued on behalf of the writ petitioners that what is relevant is the capital investment made for establishment of the industries and the industry in question may qualify as agro food processi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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