TaxTMI 
TaxTMI 
1989 (12) TMI 331
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....s. Niky Tasha India Private Limited is located in the area of the Faridabad Complex. It was registered as a small-scale industrial unit on 27th June, 1981. To begin with, the business of the company consisted of the assembling of gas stoves and the manufacture of gas stoves with electrical panels. Later, it took to the manufacture of electronic goods including television sets. There is a tax payable on the entry of goods into the Faridabad Complex under the Notification of 7th April, 1972 (annexure P-1) issued by the Governor of Haryana under clause 6 of section 22 of the Act. The Schedule set out therein indicates the items leviable to tax and the amount and surcharge chargeable thereon. According to item 76 thereof, the octroi payable ....
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.... along with interest at the prevailing bank rate from the date of the deposit of the octroi amount till the date of the actual refund of it by the Faridabad Complex Administration. It is the correctness and legality of this order which is now under challenge, in this petition under article 226 of the Constitution of India. The main and significant question that thus falls for determination is whether Messrs. Niky Tasha are in terms of the Notification of 5th April, 1985 (annexure P-3) entitled to exemption from payment of octroi on components brought into the Faridabad Complex for manufacture by it of electronic goods and television sets. A reference to the Notification of 5th April, 1985 (annexure P-3) would show that exemptio....
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....espondent was unable to show how Messrs. Niky Tasha could be said to have a "capital investment" of less than Rs. 50 lakhs. Indeed, according to the certificate of the respondents' chartered accountant, now placed on record, by the counsel for the petitioner, the "capital investment" of Messrs. Niky Tasha, which includes the price of the land, is over Rs. 62 lakhs. Faced with this situation, Mr. V.P. Arya, counsel for Messrs. Niky Tasha sought to press in aid the claim for exemption under clause 6 of the Notification of 5th April, 1985 (annexure P-3) which reads: "6. All the new industrial units set up within the Faridabad Complex for capital equipment, building material and raw material for a period of five years." "New industrial....
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....ot, however, stand scrutiny as a reference to the letter of Messrs. Niky Tasha of 10th November, 1983 (annexure P-8) to the Regional Director, Employees State Insurance Corporation would show that the date of the starting of the factory/establishment, as mentioned by it there, was 3rd October, 1983. Besides this, it must be appreciated that Messrs. Niky Tasha is but one entity and will remain so even when it extends its manufacturing activities to taking on new items for manufacture. In other words, by merely adding such new items for manufacture the identity of the company or the industrial unit known as Messrs. Niky Tasha does not change. Exemption is thus clearly not available to it even under clause 6 of the notification (annexure P-3).....