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2008 (7) TMI 878

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..... ober 6, 1994, in exercise of powers under section 12 of the Madhya Pradesh General Sales Tax Act, 1958 whereby a power to grant exemption to the dealers, up to 250 per cent of the capital investment in fixed assets for a period of nine years from the commencement of commercial production, has been provided. The petitionercompany applied for and was granted the requisite exemption as per exemption .....

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..... ionercompany on January 6, 2000 that the aforesaid request of the petitionercompany was rejected, by merely mentioning that in some other similar matter, a decision had been taken by the State Level Committee, not to grant such exemption. Neither the details of the said matter were given in the said communication nor the factual position, as submitted by the petitioner-company in its application, .....

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..... P2, as well as, the appellate order, annexure P1, are the subjectmatter of challenge before this court. I have heard Shri S.C. Bagadiya, learned Senior Counsel for the petitioners, Shri Umesh Gajankush, learned Government counsel for the respondents and with their assistance, have also gone through the record of the case. A perusal of the order/communication, annexure P2, issued by the Stat .....

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..... d. The orders, annexures P1 and P2, passed by the State Level Committee, as well as, the State Appellate Forum, are set aside. The matter is remitted to the State Level Committee-respondent No. 2, to consider the request made by the petitioner-company, in accordance with law, by passing a detailed and speaking order, within a period of four months from the date the parties put in their appearance. .....

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