2011 (2) TMI 1336

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..... the Central Government that the petitioner had applied to the SIA prior to April 30, 2000. Learned counsel for the State of Haryana fairly states that the matter may have to be reconsidered. Thus , we set aside the impugned order dated June 7, 2007 and remand the matter to the Higher Level Screening Committee for passing a fresh order in accordance with law.
ADARSH KUMAR GOEL AND AJAY KUMAR MITTAL JJ. Vinod S. Bhardwaj, Additional Advocate-General, Haryana, for the respondents Gurpreet Singh, Senior Standing Counsel for Union of India JUDGEMENT This petition seeks quashing of order dated June 7, 2007, annexure P17, passed by the Higher Level Screening Committee (HSSC) of the State of Haryana constituted under the Haryana General Sal .....

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..... roduction after the Rules but were in the process of being set up during November 15, 1999 and April 30, 2000, subject to fulfilment of certain conditions including registration as on April 30, 2000, the petitioner claimed to be eligible. It made necessary application on February 11, 2002 and December 6, 2004. The application of the petitioner was granted by the HLSC as per its decision dated December 6, 2004. The petitioner was held entitled to sales tax concession to the extent of ₹ 885.15 lacs for 10 years. The petitioner was issued entitlement certificate and it availed of the concessions. After more than one year, notice for cancelling the concession was issued on July 13, 2006, which was contested by the petitioner but vide the .....

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..... l for the parties. The learned counsel for the petitioner submitted that the unit of the petitioner was required to be treated as "unit in pipeline" under the Rules and the benefit extended could not be withdrawn. Drawing attention of the court to the stand of the State in its reply filed on July 17, 2007, it was submitted that registration with Industries Department as contemplated under rule 28C(o) meant making of application of the SIA of Industries Department of Government of India. The relevant averment is as under:- "4. ...In response, the Excise and Taxation Department had informed vide letter dated May 5, 2004 that 'the medium and large scale industries are required to file memorandum in the prescribed form to .....

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