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1998 (9) TMI 510 - SUPREME COURTWhether High Court correct in directing the appellants herein to issue necessary sales tax exemption certificate in favour of the respondents under the Industrial Policy Resolution, 1989 issued by the State of Orissa? Held that:- Appeal allowed. Admittedly, respondent- unit was set up prior to December 1, 1989 when the IPR 1986 was operative, the respondent-unit therefore cannot be treated as new unit under IPR 1989 and notification dated August 16, 1990 granting sales tax exemption to oil mills having output of more than 10 m.t. was not applicable to the respondent-unit which is a unit under IPR of 1986. Since the respondent-unit was not eligible to get concession in the form of sales tax exemption under IPR 1986 it was not a continuing unit of 1986 policy under Part II of IPR 1989 and further was not a new industry under IPR 1989, as such was not entitled to sales tax exemption under notification dated August 16, 1990. Thus the judgment and order of the High Court in allowing the writ application of the respondent is not sustainable in law
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