Industrial incentive exemption limited by validly amended rule; earlier certificates cannot expand the statutory ceiling.

An industrial incentive exemption under the 1989 policy was confined to the ceiling fixed by the validly amended rule. Although the original rules referred to a higher limit, a later notification corrected the inconsistency by substituting Rs. 6 crores for Rs. 8 crores in rule 6.2, and that duly notified amendment governed entitlement. Certificates or other administrative acts issued on the basis of the earlier figure could not extend the benefit beyond the amended ceiling. The claim for exemption beyond Rs. 6 crores therefore failed.

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Issues: Whether the petitioner was entitled to exemption from payment of purchase tax and sales tax beyond Rs. 6 crores under the industrial policy and incentive code.

Analysis: The industrial policy notified in 1989 contemplated exemption up to Rs. 6 crores. Although the original rules contained a higher ceiling of Rs. 8 crores, the inconsistency was corrected by a later notification amending rule 6.2 and substituting Rs. 6 crores for Rs. 8 crores. Once the amendment was duly notified and published, the amended ceiling governed the entitlement of industrial units. Administrative mistakes in issuing certificates contrary to the amended rule could not enlarge the benefit beyond the limit fixed by the validly amended policy framework.

Conclusion: The petitioner was not entitled to exemption beyond Rs. 6 crores and the claim for a higher exemption failed.

Ratio Decidendi: A benefit under an industrial incentive scheme cannot be claimed beyond the limit fixed by the validly notified and published amended rule, even if earlier certificates or administrative acts mentioned a higher amount.

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