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2010 (11) TMI 891

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..... in the eligibility certificate and in the context of the representation made by the petitioner before the Government, I have no hesitation in setting aside the order passed by the second respondent. Accordingly, the order passed by the second respondent stands set aside and the first respondent is hereby directed to place the matter before the High Level Joint Committee consisting the Industries Department, Commercial Taxes Department, Finance Department, SIPCOT and the second respondent and afford an opportunity of personal hearing to the petitioner to state its case before the Committee, which shall consider the same and pass orders in accordance with law within a period of twelve weeks from the date of receipt of a copy of the order - W .....

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..... ne of the years during the last three years. Till the petitioner reached the bench mark, the petitioner would have to continue to pay the tax and the liability in excess of the production and sale specified above, would qualify for deferral. Accordingly the highest production/sales achieved by the company prior to the proposed expansion in the last three years was fixed at 50,95,084 kgs. of cotton and synthetic yarn and ₹ 3,882.23 lakhs relating to the year 1997-98. The petitioner furnished the production capacity and sales turnover for the period 1998-99 and 2000-01 and requested the second respondent to re-fix the production capacity at 41,76,554 kgs. and the sales value at ₹ 3,280.16. On August 6, 2002, the second respondent .....

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..... urnover and depot sales turnover effected outside the States. The petitioner further pointed out that as regards the production turnover, considering the change in the variety in the yarn manufactured, the base figures in respect of production as well as sales, required a change. While making the representation before the Industries Department, the petitioner had also marked a copy to the second respondent herein. However, on May 14, 2008, the second respondent passed an order, referring to the letter from the Industries Department dated March 5, 2008, that the petitioner's request for amendment to the base production volume in the eligibility certificate could not be considered. Aggrieved by the same, the present writ petition has been .....

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..... petitioner's request, for amendment both as regards the base production volume as well as base sales volume, was rejected without even adverting to the facts which necessitated the amendment. Thus going by the statement in paragraph 5 of the additional counteraffidavit by the second respondent, the proper authority to take a decision is the High Level Joint Committee, as had been done in the case of M/s. Tamil Nadu Newsprint and Papers Ltd. Hence the learned counsel appearing for the petitioner submitted that the order impugned has to be set aside. I agree with the said submission of the learned counsel appearing for the petitioner. Considering the fact that the prayer of the petitioner is for amendment of the eligibility certific .....

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