2012 (10) TMI 30

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.... 14/2010 dated 3-2-2010. 3. Facts in nutshell are, the appellant is manufacturer of different plastic products such as L.D. Polyethylene black sheathing compound, black polyethylene tape, colour identification tape, polyester tape, polypropylene tape, nylon insulating & sheathing compound, high density polyethylene black sheathing compound, polyethylene coated steel tape, polyethylene aluminium laminates and polyester laminated free edge tape used in the manufacture of telephone cables in the notified Thrust Sector at Industrial area Mulanpur District Bhind. 4. The State Government has issued a Notification bearing no. A-3-24-94-ST-V (108) dated 6-10-1994 granting exemption from payment of Sales tax to new industrial units in Ma....

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....lity. 6. In the instant case, the assessee has diversified his production apart from principal products, to DVD boxes (electronic goods), television sets and sanitary napkins. When an exemption was sought for under the aforesaid Notification, the same came to be rejected by the State Level Committee vide its order dated 31-10-2003. Aggrieved by this order, the assessee filed an appeal before the State Appellate Forum, the same was dismissed vide Order dated 16-10-2007. This Order of the State Appellate Forum was confirmed by the High Court vide its Order dated 12-10-2009 in Writ Petition and vide its Order dated 11-1-2010 in Review Petition. It is the correctness or otherwise of the refusal to grant the benefit under the said exemptio....