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TMI Blog2004 (8) TMI 727X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner from 50% to 45% for the petitioner's industry set up in village Antalia in Gandevi taluka of Valsad District. 2. The State Government had earlier issued Government Resolution dated 22.12.1977 containing the scheme for sales-tax exemption or sales-tax deferment to new industries set up in certain areas. The extent of exemption varied depending on the location of the industry. The State Government had declared certain areas as growth centres and divided them into four categories :- (i) A Grade growth centre where the extent of exemption was 40%; (ii) B Grade growth centre where the extent of exemption was 45%; (iii) C Grade growth centre where the extent of exemption was 50%; (iv) D Grade growth centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... falls under B grade growth centre and, therefore, the petitioner was entitled to sales-tax exemption only to the extent of 45% instead of 50% erroneously granted to the petitioner earlier. The said notice was based upon the amendment order dated 5/6.3.1990 issued by the Assistant Commissioner of Sales-tax which, in turn, was based upon the amendment made by the Industries Commissioner by his letter dated 18.9.1989. As a consequence of the above amendment, the maximum limit of sales-tax exemption came to be reduced from ₹ 22,41,959/- to ₹ 20,17,000/- for the relevant period between 4.10.1982 to 3.10.1988. The petitioner, therefore, filed the present petition for challenging the above amendments to the eligibility certificate an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 of 5 Created On Wed Nov 08 14:15:50 IST 2017 years after issuance of the original certificates and four years after the petitioner exhausted the sales-tax exemption limit, the respondent authorities purported to take away the sales-tax exemption incentives to the tune of ₹ 2,48,375/- which the petitioner would never be able to recover from its customers. The petitioner cannot thus be deprived of the right which had already vested in him. 5. On the other hand, Mr Siraj Gori, learned AGP for the respondent - authorities has submitted that since village Antalia was within the radius of 5 kms. from Billimora which was a B grade growth centre, the petitioner was not entitled to sales-tax exemption for more than 45% as per the incent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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