Industrial incentive eligibility extends to Central sales tax waiver where later restrictions do not apply to the unit.

Eligibility under an industrial incentive scheme extended to Central sales tax waiver where the original eligibility certificate was issued under G.O. Ms. Nos. 500 and 1394, which contemplated sales tax relief including Central sales tax. Later Government Orders restricting that relief were held inapplicable because the petitioner's investment level did not bring it within their scope, and the unit had already been registered and commenced commercial production. On that basis, the refusal to amend the eligibility certificate to reflect Central sales tax waiver was unsustainable.

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Issues: Whether the petitioner was entitled to inclusion of Central sales tax waiver in the eligibility certificate issued under the industrial incentive scheme.

Analysis: The eligibility certificate had been issued with reference to the basic incentive package under G.O. Ms. No. 500 dated May 14, 1990 and G.O. Ms. No. 1394 dated December 4, 1990, which contemplated waiver of sales tax including Central sales tax. The attempt to deny Central sales tax relief by relying on later Government Orders was rejected because those later restrictions were held to be inapplicable to the petitioner's case. The Court found that the investment level did not bring the petitioner within the ambit of the later notifications, and that the material on record showed the unit had been registered and had commenced commercial production, so the conditions relied upon by the authorities were not sufficient to defeat the entitlement already flowing from the original scheme.

Conclusion: The petitioner was entitled to Central sales tax waiver and the refusal to amend the eligibility certificate was unsustainable.

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