TMI Blog1994 (8) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... , - - - Dated:- 30-8-1994 - BHARUCHA S.P. AND SUHAS CHANDRA SEN JJ. W.P. Nos. 560, W.P. Nos. 561, W.P. Nos. 562, W.P. Nos. 563, W.P. Nos. 564, W.P. Nos. 573, W.P. Nos. 574, W.P. Nos. 575, W.P. Nos. 576, W.P. Nos. 577, W.P. Nos. 578, W.P. Nos. 579, W.P. Nos. 580, W.P. Nos. 581, W.P. Nos. 582, W.P. Nos. 583, W.P. Nos. 587, W.P. Nos. 588, W.P. Nos. 589, W.P. Nos. 590, W.P. Nos. 591, W.P. Nos. 594, W.P. Nos. 595, W.P. Nos. 596, W.P. Nos. 597, W.P. Nos. 598, W.P. Nos. 599, W.P. Nos. 600, W.P. Nos. 601, W.P. Nos. 602, W.P. Nos. 603 of 1980 decided on August 30, 1994 Ashok Mathur, Advocate, for the respondents. S. Fazi, Ms. Shefali and P.H. Parekh, Advocates, for the appellants. --------------------------------------------- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Notification No. S.R.O. 468 dated August 1, 1977 whereby exemption was given to a number of small-scale units. It was specifically provided in the notification that for the purpose of grant of exemption this notification shall be and shall always be deemed to have been in force from July 5, 1968 to March 31, 1977. A list of industries which qualified for exemption, was appended to the notification, which qualified for exemption. "PCC poles, tiles, hollow blocks, tarrazo tiles and bricks" were included in the list of exempted small-scale industries under the heading "CEMENT, CERAMIC AND STONE INDUSTRIES". By virtue of this notification any goods included in the exempted list could not be subjected to sales tax during the period July 5, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... incidence of taxation of a particular kind. There is no reason why the State cannot exempt tiles from taxation without giving similar exemption to bricks. Moreover, it has been stated in the counter-affidavit of the State in the court below that tile industry was a new industry. It required some incentive, so that it could stand on its own feet. As compared to it, brick industry was an old one, which was well-established and required no further incentive from the Government. Therefore, it cannot be said that the State had acted arbitrarily in treating brick industry and tile industry differently for imposition of sales tax. It was next contended that the withdrawal of the exemption from taxation was done retrospectively and it caused un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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