1998 (6) TMI 544

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....handra Banerjee, C.J.-This writ petition is directed against withdrawal of exemption of sales tax holiday as declared by the State Government. 2.. Be it noted that the petitioners' industry is a retreading industry and started operation from October 1, 1992. The respondent-authorities, however, refused, while granting other incentives as is allowable under the present law, to grant tax holiday ....

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....l 25, 1991, as follows: "(3)...............The Government after careful examination of the proposal and in partial modification of the order 3rd cited hereby accept the suggestion of Commissioner of Industries and order for revision of the list of ineligible industries as per annexure to this order with immediate effect.............." The annexure, as noted above, significantly, however, rea....

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.... fair and reasonable and in the event of such a reading of the notification the same cannot but be attributed to be not fair and arbitrary exercise of power not supported by any law. 6.. The notification is clear and categorical that retreading industries do not come within the ambit of the notification dated April 25, 1991 and in the wake of such a clarity in the notification itself, we do fin....