9911796707
TMI Blog2000 (3) TMI 1054X X X X Extracts X X X X X X X X Extracts X X X X ..... petition that on the basis of the eligibility certificate, the petitioner can get certain benefits under "Sales Tax Incentive Scheme for Industries, 1986", a scheme which has been framed by the Government of Gujarat in Industries, Mines and Energy Department under its Resolution dated May 6, 1986 and other related resolutions. 3.. It has been submitted by learned advocate Shri K.H. Kaji appearing for the petitioner that the petitioner-company had started manufacturing certain drugs in July 1989. For the purpose of manufacturing the drugs, it had purchased plants and machineries worth Rs. 37,50,000 in July 1989 and thereafter the petitioner had invested Rs. 1 crore for expansion of the plant. The petitioner-company wanted to have certain b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of filing of the petition, the petitioner-company had not received any reply from respondent No. 1, except a reply from the office of the honourable Minister for Industries that the said application was forwarded to the Industries Commissioner, Gandhinagar, so that his office can look into it again. 5.. At the time of hearing of this petition, learned advocate Shri Kaji has submitted that respondent No. 1 ought not to have rejected the application of the petitioner and the petitioner ought to have been given the eligibility certificate for the reason that the petitioner had already obtained no objection certificate from Gujarat Pollution Control Board. Of course, the said certificate was valid only up to March 31, 1994. He has submitted th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s stage we are of the opinion that the petitioner ought to have been given eligibility certificate, even for the limited period during which the petitioner was manufacturing drugs and was having no objection certificate from Gujarat Pollution Control Board, by the Commissioner of Industries. Looking to the above facts we are prima facie of the view that respondent No. 1 ought not to have refused grant of eligibility certificate simply because the petitioner had stopped manufacturing drugs in October 1996. It is pertinent to note that the application for eligibility certificate was given on December 22, 1989. For the reasons beyond the control of the petitioner-company, the petitioner-company stopped manufacturing activity in October 1996. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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