https://www.taxtmi.com/caselaws?id=188080 Priority under Rule 6(6-a)(i) of the Orissa Minor Mineral Concession Rules, 1990 depends on the applicant having already set up an industry for processing the relevant minerals when the applications are considered; preparatory steps such as purchasing land or ordering machinery are insufficient. On the facts, the respondent's unit had already been taken over and was being run, so it qualified for first priority, while the appellant did not. Separate reasons were not required for preference under Rule 6(6-a)(i) because the rule itself fixes the priority hierarchy; the distinct reason-recording requirement in Rule 6(5-a) did not apply. en-us Fri, 18 Nov 2005 00:00:00 +0530 Thu, 17 Nov 2016 16:40:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188080 Priority under Rule 6(6-a)(i) of the Orissa Minor Mineral Concession Rules, 1990 depends on the applicant having already set up an industry for processing the relevant minerals when the applications are considered; preparatory steps such as purchasing land or ordering machinery are insufficient. On the facts, the respondent's unit had already been taken over and was being run, so it qualified for first priority, while the appellant did not. Separate reasons were not required for preference under Rule 6(6-a)(i) because the rule itself fixes the priority hierarchy; the distinct reason-recording requirement in Rule 6(5-a) did not apply. Case-Laws Indian Laws Fri, 18 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188080