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2016 (7) TMI 285 - HC - VAT and Sales TaxSales tax exemption scheme - the case of the petitioner is that the total investment eligible for such sales tax incentive came to ₹ 94.49 crores (rounded off). As against this, the respondent authorities had granted eligibility certificate only to the extent of ₹ 28.73 crores against the claim of the petitioner of ₹ 47.25 crores for phse “I”. - Gujarat Sales Tax - Held that:- When High Court in a judgment delivered in January, 2012 had directed the State authorities to take certain actions, the respondents could not have delayed such proceedings for over four years. In the judgment, the Court had granted time for 12 weeks. Even after the inspection team cleared further investment of ₹ 3.58 crores of the petitioner for eligibility, the State Level Committee has yet to take a decision. This stand of the respondents also is not very clear. If the exemptions scheme as amended from time to time envisaged granting exemption in relation to investments made even after 31.12.2005, subject to fulfilment of conditions, it is difficult to understand how State Level Committee can take a different decision and distinguish the same only on the ground that they have been in implementing the same uniformly. Under such circumstances, this petition is disposed of directing the respondents to take a final decision on the petitioner's eligibility for additional sum of ₹ 3.58 crores and convey the same to the petitioner latest by 30th July, 2016 briefly stating the investments which qualify for such further eligibility. The respondents shall also convey brief reasons why the petitioner's investment in second phase would not qualify for such eligibility certificate. - Decided partly in favor of petitioner.
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