Prior committee certification is required before claiming sales tax holiday incentives under the Government Order.

Sales tax holiday incentives under the Government Order were subject to prior scrutiny by the designated State Level Committee or District Level Committee. Eligibility for deferment or tax holiday had to be examined through the committee mechanism created by the order, and the petitioner had not submitted an application to that competent body. The proper course was to first seek certification of eligibility from the appropriate committee before claiming the incentive, so relief could not be obtained directly in writ proceedings.

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Issues: Whether the petitioner could claim sales tax holiday incentives directly on the basis of the Government Order, or was required first to seek scrutiny and certification by the designated committee under the Government Order.

Analysis: The Government Order provided for scrutiny of applications by the State Level Committee or the District Level Committee, as the case may be. The entitlement to the incentive, including deferment or tax holiday, was therefore required to be examined by the committee mechanism created under the Government Order. As no application had been submitted to the competent committee, the petitioner had not yet invoked the prescribed procedure for determination of eligibility. The proper course was to apply to the appropriate committee and obtain a certificate regarding eligibility before seeking the incentive.

Conclusion: The petitioner was required to approach the appropriate committee for determination of eligibility and could not obtain the relief directly in the writ proceedings.

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