1991 (4) TMI 406

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....um sheets, circles, etc. It started manufacturing such items in 1970. It is a small-scale industry. It is a registered dealer under the Gujarat Sales Tax Act, 1969. It is the case of the petitioner that relying upon the sales tax incentives scheme declared by the Government by its resolutions dated 22nd December, 1977 and 27th August, 1980, it made substantial investment by way of expansion of its....

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....nt to issue sales tax exemption certificate. The 2nd respondent by his letter dated 27th August, 1987, informed the petitioner that it was not entitled to the sales tax exemption because of the Government resolution dated 17th August, 1982, which excluded some more industries from the preview of the sales tax incentives scheme. The petitioner thereupon tried to persuade the respondents that it was....

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....ive period would be the period of seven years from the date of exemption certificate issued by respondent No. 2. The petitioner also wants Rs. 2,36,987 refunded to it with interest as it was required to pay that much amount by way of sales tax on the finished goods sold by it during the period for which it was entitled to the exemption certificate. What is contended by the learned advocate for ....

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....er reason given is that the petitioner is holding recognition under section 32 of the Act and, therefore, is not entitled to the benefit of the sales tax incentives schemes. Under the notification issued under section 49(2) of the Act which was in force from 5th February, 1981, sales by a specified manufacturer of goods manufactured by him were exempted fully on fulfilment of certain conditions....