1999 (8) TMI 951

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....tion to the respondents Nos. 1 and 2 to issue the "eligibility certificate" forthwith. 2.. The petitioner is a public limited company. It has established a solvent extraction plant in village Partala, Tehsil and District Chhindwara. The petitioner-company has been granted the certificate of having the status of "pioneer industry" by the Commissioner of Industries as per order ....

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.... Commissioner has communicated the decision dated March 11, 1998 of the State Level Committee to the petitioner by endorsing a copy of letter dated June 26, 1998. (annexure P-2). The petitioner has also executed the agreement on June 30, 1998 and submitted it before the General Manager, District Industries Centre, Chhindwara. 3.. The petitioner's case is that all the conditions have been comp....

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....that. 5.. The learned counsel for both the sides were heard. The point for determination is whether the respondents Nos. 1 and 2 can withhold the eligibility certificate without assigning any valid reason. 6.. The notification (annexure P-1) granting exemption from payment of sales tax to the "pioneer industries" on fulfilment of the conditions stated therein issued under section 12 of....

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....ith the industrialisation in other developed areas and open avenues for increasing the productivity and employment. If this laudable objective is the paramount consideration then refusal to grant the eligibility certificate at this stage is a retrograde step and it is difficult to comprehend it. 7.. In State of Madhya Pradesh v. G.S. Dal and Flour Mills [1991] 80 STC 138; (1992) Supp 1 SCC 150, a....