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2009 (4) TMI 847 - HC - VAT and Sales TaxDirection issued by the BIFR - on what basis the financial limit has been fixed and whether it finds place in the original scheme - Held that:- We are of the considered opinion that the direction issued by the BIFR is in conformity with the original scheme and it has not travelled beyond the mandate of the original scheme. Be it placed on record, we have also asked Mr. Shukla as to which stand of the petitioner would dislodge the order. Except stating that they have not entered into production, the learned Deputy Advocate General for the State, could not enlighten us. It is demonstrable from the documents brought on record that the exemption was granted for rolling mill unit but nothing has been mentioned therein that it is for a particular place and correctly so. The directions issued by the BIFR and affirmed by the AAIFR are in consonance with the original scheme which was accepted by the State Government as a consenting party and, therefore, any deviancy thereof is neither just nor proper. When the original scheme did not fix any financial limit, the same could not have been incorporated in the notification. Thus, the orders passed by the BIFR and AAIFR are just and proper and there is no warrant of interference.
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