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2012 (11) TMI 1058 - UTTARAKHAND HIGH COURTReduction of tax liability - goods having fly-ash contents - Held that:- In the instant case, class of people chosen are required to have manufacturing units in those districts, which are backward. In addition to that, the manufacturing units are required to use flyash produced by Thermal Power Stations situated in the State, i.e., to ensure that fly-ash of Thermal Power Stations situated in the State are utilized in proper and suitable manner. In public interest under section 5 of the U.P. Trade Tax Act, 1948, the Government is competent to grant rebate. Therefore one has to look at public interest involved, if any, in the grant of rebate in the instant case. The fact remains that fly-ash produced by the Thermal Power Stations of the State will be taken care of. That will certainly serve public interest. Secondly, the units are to be established in backward districts, thereby the backward districts are attempted to be made economically progressive. That too is in public interest. No rebate will be given if the fly-ash is imported. Article 304 of the Constitution of India does not say a word about grant of concession for utilization of a particular product available in the State and non-grant of similar concession in respect of a product available in another State. Appeal dismissed.
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