Incentive scheme benefits are limited to prescribed beneficiaries and conditions; an existing unit without fresh investment was denied refund.

A concession under an incentive scheme must be confined to the class of beneficiaries and conditions expressly prescribed in the connected government orders. Read with the earlier order, the 28.08.1993 scheme applied only to new industrial units and to existing units making additional investment after the order. An export-oriented unit established in 1956, already in existence when the scheme was issued and having made no additional investment, did not satisfy those conditions, so it was not entitled to sales tax refund under the scheme.

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Issues: Whether the petitioner, an existing export oriented industrial unit established long before the relevant government orders and having made no additional investment, was entitled to refund of sales tax under Government Order dated 28.08.1993.

Analysis: The incentive scheme under Government Order dated 28.08.1993 was read along with Government Order dated 12.07.1993, which made the concessions applicable only to new industrial units and to existing units making additional investments on or after the issue of the order. The petitioner's unit was established in 1956, was already in existence when the scheme was issued, and had not made any additional investment. The scheme could not be read in isolation to extend the benefit to all export oriented units irrespective of the conditions attached to the concession.

Conclusion: The petitioner was not entitled to refund of sales tax under Government Order dated 28.08.1993.

Final Conclusion: The writ appeal failed, and the refusal to grant the claimed sales tax refund was upheld.

Ratio Decidendi: A concession under an incentive scheme must be confined to the class of beneficiaries and conditions expressly prescribed in the scheme and cannot be extended by isolating one government order from the qualifying terms of the connected order.

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