TaxTMI 
TaxTMI 
2009 (9) TMI 902
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....n, the order of the Tax Board dated October 4, 2002 is under challenge. So also, it is prayed that the Tax Board/District Level Screening Committee may be directed to consider the case of the petitioner for grant of exemption under the Sales Tax Exemption Scheme, 1998 in the category of new industrial unit. The case of the petitioner-firm is that an application was filed for claiming tax incentiv....
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....or the petitioner is that at the time of deciding the petitioner's claim for tax incentive, the District Level Screening Committee was to consider his case under the category of new industrial unit because earlier by mistake the application was filed in the expansion category while submitting form No. A2, therefore, the District Level Screening Committee has committed a gross error while rejecting....
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.... but a subsequent application was filed by the petitioner-firm under the category of new industrial unit was to be considered because mere filing wrong application by mistake does not bar the petitioner-firm to claim the tax incentive as per the Scheme so framed by the Central Government in the year 1998. Upon this argument, it is observed by the learned Tax Board that perusal of application and c....
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....icular category is required to be decided by the authorities concerned in the said category in which it is applied by the firm. As per the petitioner's case he has filed wrong application and during the pendency of the said application for grant of tax incentive under the category of expansion, a subsequent application was filed claiming tax incentive under the category of new industrial unit. I a....