9911796707
TMI Blog1999 (8) TMI 951X X X X Extracts X X X X X X X X Extracts X X X X ..... orthwith. 2.. The petitioner is a public limited company. It has established a solvent extraction plant in village Partala, Tehsil and District Chhindwara. The petitioner-company has been granted the certificate of having the status of pioneer industry by the Commissioner of Industries as per order dated October 22, 1997 (annexure P-1-A). In the meeting held on January 11, 1998 (112th meeting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner by endorsing a copy of letter dated June 26, 1998. (annexure P-2). The petitioner has also executed the agreement on June 30, 1998 and submitted it before the General Manager, District Industries Centre, Chhindwara. 3.. The petitioner's case is that all the conditions have been complied with but the respondents Nos. 1 and 2 are not issuing the eligibility certificate with the result ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondents Nos. 1 and 2 can withhold the eligibility certificate without assigning any valid reason. 6.. The notification (annexure P-1) granting exemption from payment of sales tax to the pioneer industries on fulfilment of the conditions stated therein issued under section 12 of the M.P. General Sales Tax Act, 1958 has the force of law. Its efficacy cannot be whittled down by any executive o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jective is the paramount consideration then refusal to grant the eligibility certificate at this stage is a retrograde step and it is difficult to comprehend it. 7.. In State of Madhya Pradesh v. G.S. Dal and Flour Mills [1991] 80 STC 138; (1992) Supp 1 SCC 150, a three-Judge Bench of the Supreme Court has considered the notification dated October 23, 1981 (annexure P-1) and held, if the tax-pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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