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2017 (9) TMI 322

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..... 1) (g) of Constitution of India - direction is also claimed to strike down notification dated 7.6.2001 by which amendment in Bombay Sales Tax Act concerning the hand made paper industry is made - Held that: - In view of coming in to force of Goods and Service Tax, the provisions of Sales Act etc. will not be used against the petitioner and further, for the applicability of GST, there are different .....

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..... dustry is made under the aforesaid provisions of Constitution of India on the same ground. Both the sides are heard. 2) The petitioner is an association of manufacturers of hand made paper. Respondent No. 1 is a body created by the State Government under the provisions of Maharashtra Khadi and Village Industries Act, 1960 (hereinafter referred to as 'the Act of 1960' for short) for the .....

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..... the financial institutions working under directions of respondent No. 1 and even the registration is not to be given to other institutions like the members of the petitioner under the Act of 1960. Thus, it will not be possible for the members of the petitioner association to get registration from respondent No. 1 to get the benefits like quoted above. 4) The provisions of the Act of 1960 show t .....

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..... ke them entitled to get the benefits of the Government scheme under Excise or Sales Tax Act and those benefits can be given only as per the policy prepared by the Government or body of the Government prepared in that regard. It is contended that if there are some conditions prepared for getting benefit of some scheme, the benefit cannot be given unless and until the conditions are fulfilled. It is .....

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