1991 (7) TMI 358

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..... manufacturer of shampoos. It established a unit for that purpose. The unit went into production with effect from March 2, 1990. The State Government issued G.O. Ms. No. 498, Industries and Commerce (IA) Department, dated October 16, 1989, extending concessions, namely, investment subsidy and deferment/tax holiday on sales tax. In respect of small-scale industries situated in all the districts in .....

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..... proceedings dated October 3, 1990 that, it is not eligible for any incentive granted under the said Government Order as "shampoo" industry is one of the industries mentioned in the annexure to the Government Order. Aggrieved by those proceedings, this writ petition is filed. G.O. Ms. No. 498, dated October 16, 1989 specifically provides in paragraph 7 that the State Level Committee or the Distric .....

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..... ncentive, including deferment/tax holiday, provided under the Government Order. The petitioner shall submit the application, if not already submitted, either to the State Level Committee or the District Level Committee, as the case may be, having regard to the capital invested, within four weeks from today. The concerned Committee shall consider the application and pass appropriate orders thereon .....

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