AI Drafter 
TaxTMI 
TaxTMI 
2008 (2) TMI 833
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....ee, Haryana, Chandigarh, conveyed to him by respondent No. 2, i.e., the Director of Industries, Haryana, Chandigarh, vide letter dated July 5, 2007 (annexure P-11) whereby the case of the petitioner being considered eligible as "unit in pipeline" for availing tax concessions under rule 28C of the Haryana General Sales Tax Rules, 1975 (hereinafter referred to as "the Rules") has been rejected and further for issuance of a writ in the nature of mandamus directing the respondents to treat the petitioner's unit as "unit in pipeline" and further to proceed to grant tax concession as envisaged under rule 28C of the said Rules. The petitioner is a private limited company incorporated under the Companies Act, 1956 having its registered offic....
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....etitioner that respondent No. 2 issued a Public Notice dated July 5, 2000 whereby it was declared that the Government of Haryana with the objective of bringing uniformity in tax structure, as per the policy at national level, had decided to discontinue the tax incentives extended to the industry with effect from April 30, 2000 as the cut-off date and further the Government had decided to prepare a list of industrial unit in pipeline as on or prior to the cut-off date mentioned above. The notice also declared the four conditions which such units must meet on or before April 30, 2000 for being considered to be enlisted as "units in pipeline". The four conditions are being reproduced as under: "(a) the unit is registered with the Departm....
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....on work given in the year 1999; (3) Construction started in year 1999; (4) No objection certificate obtained from Haryana State Pollution Control Board; (5) Loan application was filed with IDBI and loan was sanctioned in the year 1997. Ours is a registered unit and our DGTD Registration No. SIA/EIR 380(89) and the same products shall be manufactured in unit No. II. However, we have now also obtained new IEM. This is for your information and necessary action, please. Thanking you, Yours faithfully, For the Malt Company (India) Limited." It is the further case of the petitioner-company that the company being only an expanded medium scale unit was not required to obtain registration in accordance with the gazette ....
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....registration with the Department of Industries seems to be irrelevant. However, on the insistence of the Department of Industries, Government of Haryana and to be on the safer side he has obtained Industrial Entrepreneurial Memorandum (IEM) on August 17, 2000, i.e., before the data of issuance of notification dated October 15, 2001 under which the tax benefit has been applied. The petitioner also submitted letters dated June 24, 2004, November 8, 2004 and December 3, 2004 in support of its case. However, the case of the petitioner for grant of tax benefit was rejected vide letter dated July 5, 2007 (annexure P11) on the ground that the petitioner-company does not fulfil condition No. (vi) of sub-rule (3) of rule 28C as unit has obtained IEM....
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....the Department of Industries, Government of Haryana, has been placed on record of the case. Even the alleged IEM obtained by the petitioner on August 17, 2000 has not been placed on record of the case. After hearing the arguments raised by Shri A.K. Chopra, learned Senior Counsel and perusing the record, we are of the opinion that the arguments raised by the counsel for the petitioner are without any force and liable to be rejected. A perusal of the public notice (annexure P-3) clearly shows that for getting the benefit under the Sales Tax Rules, 1975 framed by the Government of Haryana under the Haryana General Sales Tax Act, a unit must be registered with the Department of Industries, Haryana. There is no such stipulation that any unit....
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....g provisions of the Industries (Development and Regulation) Act, 1951 and this letter clearly stipulates that the registration of such application with the Department of Industrial Development does not necessarily constitute acceptance of recognition by the Government on any of the facts stated therein and further vide press note No. 22 of 1991 series dated December 24, 1991, the Government of India has further clarified that the procedure of acknowledgment of registration of the unit for exemption from industrial licensing is not in the nature of any registration involving scrutiny of memorandum. It is also a matter of fact that even the said so-called registration dated July 11, 1989 pertains to the earlier unit of the petitioner and the ....