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2016 (7) TMI 285 - GUJARAT HIGH COURT

2016 (7) TMI 285 - GUJARAT HIGH COURT - TMI - Sales tax exemption scheme - the case of the petitioner is that the total investment eligible for such sales tax incentive came to ₹ 94.49 crores (rounded off). As against this, the respondent authorities had granted eligibility certificate only to the extent of ₹ 28.73 crores against the claim of the petitioner of ₹ 47.25 crores for phse I. - Gujarat Sales Tax - Held that:- When High Court in a judgment delivered in January, 2012 .....

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xemption in relation to investments made even after 31.12.2005, subject to fulfilment of conditions, it is difficult to understand how State Level Committee can take a different decision and distinguish the same only on the ground that they have been in implementing the same uniformly. - Under such circumstances, this petition is disposed of directing the respondents to take a final decision on the petitioner's eligibility for additional sum of ₹ 3.58 crores and convey the same to the .....

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E FOR THE RESPONDENT : Mr. Tirthraj Pandya, Assistant GOVERNMENT PLEADER ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) The petitioner has prayed for a direction to the respondents to grant final eligibility certificate to the tune of actual project investment of ₹ 94,49,84,000/-. 2. Brief facts are as under: After the devastating earthquake which took place on 26.1.2001 and which caused extensive damage in the Kutch district, the State Government framed sales tax incentive scheme u .....

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me to ₹ 94.49 crores (rounded off). As against this, the respondent authorities had granted eligibility certificate only to the extent of ₹ 28.73 crores against the claim of the petitioner of ₹ 47.25 crores for phse I . No eligibility certificate was granted for the second phase of investment. With these grievances, the petitioner had filed Special Civil Application No. 5638 of 2011. Division Bench of this Court in the judgment dated 13.1.2012 disposed of the petition with foll .....

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g; particularly for production of forging steel and only if, the petitioner is found to have fulfilled the criteria provided under the Scheme, the same may be considered for the purpose of tax incentives. 23.3 The Final Eligibility Certificate on the basis of this scrutiny shall be prepared within twelve weeks of receipt of this Order and the same shall be communicated to the petitioner. 24. This petition shall stand disposed of. Rule is made absolute to the above extent. 3. Despite such directi .....

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the inspection committee, the petitioner can be given further benefit of investment of ₹ 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 Committee for consideration for granting final eligibility certificate with respect to the additional investment of R. 3.58 crores. .....

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tioner could not be considered as the High Power Committee had already taken a decision that all the investment made upto 31.12.2005 shall only be considered but however, the identical issue has been challenged in Special Civil Application no.11768 of 2013 which is subject matter of consideration before this Hon'ble Court and therefore, the deponent office has taken a stand to not to extend the benefits particularly for the investment under phase-2 after date of 31.12.2005 as well as for the .....

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oner 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 inve .....

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