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2017 (2) TMI 42 - HC - VAT and Sales TaxExemption in luxury and sales tax as granted by the Government Resolution dated 8th July, 1999 - the petitioner holds, controls and manages a tourism unit in 'B' class category - whether the petitioner would be classified under 'B' class category or 'A' class category? Held that: - The units were categorized on the basis of their investment and that is how the ceiling limit in regard to exemption was fixed. There has to be, therefore, a correlation as between the location, the investment and other factors peculiar as far as the petitioner is concerned. The petitioner was under TIS, 1999, but its investment was under TIS 1993. The new Tourism Policy was thus the triggering point and that is how the State decided to notify its Package Scheme of Incentives. The petitioner's request for conversion also cannot be considered as these two schemes are separate and their features are not identical. Similar is the position with regard to their application - when there is a valid explanation placed on record for the classification or distinction that is made and it entirely being a policy decision, we see no reason to grant any relief to the petitioner - petition dismissed - decided against petitioner.
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