2008 (7) TMI 883

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....e State Government, for the purpose of establishment of new industries. As per the industrial policy of the State Government, a new industrial unit set up in a backward area, engaged in the manufacturing activity, except the classified goods mentioned in the notification dated October 6, 1994, is entitled to exemption from commercial tax. The petitioner-company is engaged in blending of chemicals for manufacturing of industrial solvents. Consequently, it applied to the competent authority of the department for the grant of eligibility certificate to claim exemption. The said certificate was declined by the competent authority vide order dated October 8, 2002, annexure P2. An appeal was preferred by the petitioner-company before the State....

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....order dated September 2, 2004 passed in W.P. No. 410 of 2004 (Parth Rasayan Pvt. Ltd. v. State Appellate Forum) has been appended as annexure P8 with the present petition. According to the petitioner-company the matter was reheard by the State Appellate Forum, but again vide an order dated May 3, 2005, the appeal filed by the petitioner/company has been rejected. The order of rejection has been appended as annexure P10 with the present petition. It is in these circumstances, that the petitioner/company has approached this court yet again. At the outset Shri P.M. Choudhary, learned counsel for the petitioner, has argued that in the grounds of appeal/written submissions before the State Appellate Forum, it was specifically brought to it....

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....o point out any discussion in the order, annexure P10, which would show that the reports of the experts submitted by the petitioner-company had been taken into consideration by the State Appellate Forum. I have also minutely perused the order, annexure P10 and have considered the rival contentions raised by both the learned counsel for the parties. A perusal of the order, annexure P10, does show that factum of exemption having been granted to some other units, which was relied upon by the petitioner-company, was noticed by the Appellate Forum and it was observed that the aforesaid cases would be reviewed, but during the course of arguments, Shri P.M. Choudhary, learned counsel for the petitioner, has maintained that the exemption granted....