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TMI Blog2016 (7) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... ook place on 26.1.2001 and which caused extensive damage in the Kutch district, the State Government framed sales tax incentive scheme under which subject to fulfilment of conditions, specified investments in new industries would get sales tax concessions. The case of the petitioner is that the company had set up units in two phases first one of which started production within the original time envisaged in the scheme and the second was set up within the extended time and was in the process when original time limit expired. In short, the case of the petitioner is that the total investment eligible for such sales tax incentive came to Rs. 94.49 crores (rounded off). As against this, the respondent authorities had granted eligibility certific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner earlier, this fresh petition came to be filed in which, as noted above, the prayer for grant of eligibility certificate for the entire investment made by the petitioner in both the phases. 4. In response to the notice issued, the respondents have filed a reply dated 6.4.2016 in which with respect to the first phase of investment, it is stated that as per the report of the inspection committee, the petitioner can be given further benefit of investment of Rs. 3,58,62,635/-. However, it was found that the manufacturing activities were closed down. The company clarified that manufacturing is taking place in night shifts. The clarification of the company and the report of the inspection team has been placed before the State Level Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment, the Court had granted time for 12 weeks. Even after the inspection team cleared further investment of Rs. 3.58 crores of the petitioner for eligibility, the State Level Committee has yet to take a decision. Likewise, regarding the further investments stated to have been made by the petitioner in the second phase of investment, the only answer given is that High Power Committee has already taken a decision that all investments made upto 31.12.2005 only shall be considered. Since identical issue is pending in Special Civil Application no.11760 of 2013, the respondents have taken a stand not to extend the benefits for the investment made in second phase of investment after 31.12.2005 to avoid discrimination. 7. This stand of the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X
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