TMI Blog2012 (11) TMI 1058X X X X Extracts X X X X X X X X Extracts X X X X ..... ny, in the grant of rebate in the instant case. The fact remains that fly-ash produced by the Thermal Power Stations of the State will be taken care of. That will certainly serve public interest. Secondly, the units are to be established in backward districts, thereby the backward districts are attempted to be made economically progressive. That too is in public interest. No rebate will be given if the fly-ash is imported. Article 304 of the Constitution of India does not say a word about grant of concession for utilization of a particular product available in the State and non-grant of similar concession in respect of a product available in another State. Appeal dismissed. - Special Appeal No. 197 of 2007 - - - Dated:- 20-11-2012 - B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Jhansi, where he manufactures cement containing flyash. Having had manufactured the goods at Jhansi, the appellant used to get them transferred to its local offices situate at various districts of the State of Uttar Pradesh, which have now become the districts of Uttarakhand. Having had acted thus, the appellant sought rebate. That was allowed by the State of Uttar Pradesh. Later, the State of Uttar Pradesh recalled its previous decision and passed a fresh order on February 27, 1998. In this order, it was made absolutely clear that the dealer, who is entitled to such rebate, must have a manufacturing unit established in one of those districts mentioned in the annexure. With that, an addition was made that the fly-ash content of the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of Uttar Pradesh dated February 27, 1998 continued to apply to the State of Uttarakhand in respect of the arrears of the State of Uttar Pradesh, which became part of the State of Uttarakhand. Therefore, there cannot be any question that the appellant, if entitled to the benefit of the said order dated February 27, 1998, it is entitled to the benefit of the said order for twelve years from February 27, 1998. The fact remains that the appellant is not entitled to the benefit of the said order, inasmuch as, the appellant does not have a manufacturing unit in any of the districts mentioned in annexure to the said order. The honourable Allahabad High Court has decided that having a manufacturing unit within the districts mentioned in annexur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... produced by the Thermal Power Stations of the State will be taken care of. That will certainly serve public interest. Secondly, the units are to be established in backward districts, thereby the backward districts are attempted to be made economically progressive. That too is in public interest. 3. No rebate will be given if the fly-ash is imported. Article 304 of the Constitution of India does not say a word about grant of concession for utilization of a particular product available in the State and non-grant of similar concession in respect of a product available in another State. 4. The appellant approached this court by filing a writ petition seeking to declare that the demands made by the State of Uttarakhand are of no effect. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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