2008 (7) TMI 878

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....siness of LPG bottling plant. The State Government of Madhya Pradesh has issued a notification dated October 6, 1994, in exercise of powers under section 12 of the Madhya Pradesh General Sales Tax Act, 1958 whereby a power to grant exemption to the dealers, up to 250 per cent of the capital investment in fixed assets for a period of nine years from the commencement of commercial production, has be....

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....ee, constituted for the said purpose and vide an order dated November 4, 1999, communicated to the petitionercompany on January 6, 2000 that the aforesaid request of the petitionercompany was rejected, by merely mentioning that in some other similar matter, a decision had been taken by the State Level Committee, not to grant such exemption. Neither the details of the said matter were given in the ....

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.... the present petition. It is in these circumstances that the order of State Level Committee, annexure P2, as well as, the appellate order, annexure P1, are the subjectmatter of challenge before this court. I have heard Shri S.C. Bagadiya, learned Senior Counsel for the petitioners, Shri Umesh Gajankush, learned Government counsel for the respondents and with their assistance, have also gone ....

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....quently, without expressing any opinion on the merits of the controversy, the present petition is allowed. The orders, annexures P1 and P2, passed by the State Level Committee, as well as, the State Appellate Forum, are set aside. The matter is remitted to the State Level Committee-respondent No. 2, to consider the request made by the petitioner-company, in accordance with law, by passing a detail....