Industrial incentive refunds turn on eligibility certificates and governing Government Orders, with no revision absent error of law.

Refund entitlement for sales tax paid on raw materials depended on the applicable industrial incentive Government Orders and the departmental certificate issued for the new unit. The record showed that the unit was certified as commencing production on 14.04.1977 and was eligible for incentives under the Government Order dated 12.01.1977. The later clarification and departmental certificate supported the refund claim, and the relevant Government Order did not impose the monetary restriction asserted by the State. On that evidence, the Tribunal's grant of refund was treated as a factual-cum-legal determination showing no error of law, so interference in revision was unwarranted.

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Issues: Whether the respondent was entitled to refund of sales tax paid on raw materials under the incentive regime contained in the Government Orders governing new industrial units, and whether the Tribunal's finding granting such refund called for interference in revision.

Analysis: The refund entitlement depended on the applicable Government Orders and the certificate issued by the Department of Industries and Commerce. The materials on record showed that the respondent had been issued a new unit certificate stating commencement of production from 14.04.1977 and that the unit was eligible for incentives under the applicable Government Order dated 12.01.1977. The later clarification and the departmental certificate supported the respondent's claim, and the relevant Government Order did not impose the monetary restriction urged by the State. The Tribunal's conclusion was based on the evidence and the governing incentive notifications, and no error of law was shown in its approach.

Conclusion: The respondent was entitled to the refund of tax, and the Tribunal's order allowing the claim was not liable to be interfered with.

Final Conclusion: The revision failed and the Tribunal's grant of refund stood affirmed.

Ratio Decidendi: Where an industrial unit is covered by the applicable incentive Government Orders and the departmental certificate establishes eligibility, the finding granting sales tax refund on raw materials is a factual-cum-legal determination warranting no interference in revision absent an error of law.

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