2003 (2) TMI 445

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ufacture oil in the year 1983. The petitioner was also carrying on the business of oil-seeds (telhan). The petitioner's application for the grant of eligibility certificate was rejected solely on the ground that the unit besides production of oil is also doing trading business of telhan, vide annexure 3 to the writ petition. The said order is dated March 16, 1988 communicated to the petitioner by means of letter dated March 31, 1988. Thereafter the petitioner filed review application and also placed reliance upon the circular of the Commissioner of Trade Tax, dated February 25, 1988 with respect to the new units established in between October 1, 1982 to March 31, 1990. However, the said review application was also dismissed. The certified c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....no tax evasion is involved is incorrect and baseless. 4.. We have heard Sri Shashi Kant, counsel for the petitioner and Sri S.P. Kesarwani, Standing Counsel, for the respondents.   5.. From the undisputed facts it is clear that the petitioner has established a new unit of manufacturing oil. It is also not disputed that the petitioner is also carrying on the trading business of oil seeds. The Divisional Level Committee has rejected the application of the petitioner for grant of eligibility certificate only on the ground that the petitioner is also carrying on the trading business of oilseeds. In this connection the circular dated February 25, 1988 of the Commissioner is relevant. Paragraph 4 of the circular states: "Shasan ko y....