2012 (11) TMI 1058

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.... per cent on goods having fly-ash contents between 10 to 30 per cent by weight and reduced the tax liability of the dealer by 50 per cent on goods having fly-ash contents exceeding 30 per cent by weight. At the same time, it stated that such reduction is available in the districts mentioned in column 2 to the annexure thereto for the period mentioned in column 3 of the said annexure. In column 2, the districts of the State of Uttar Pradesh, which later became part of the State of Uttarakhand, were mentioned and the period of rebate was directed to be twelve years. In the said schedule, various other backward districts of the State of Uttar Pradesh were mentioned and the period of rebate varied between eight years and twelve years. A bare re....

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....lahabad High Court is pending before the honourable Supreme Court and is likely to be taken up for hearing at any time. 2. Before the State of Uttarakhand was created, the appellant obtained the benefit of the said decision of the State of Uttar Pradesh dated February 27, 1998, despite having no manufacturing unit situate in any of the districts mentioned in the annexure to the said decision of the Government. After creation of the State of Uttarakhand, the appellant continued to receive similar treatment from the State of Uttarakhand too. Subsequently, in the year 2004, the State of Uttarakhand, having noticed that the appellant does not have a manufacturing unit situate in any of the districts mentioned in the said Government decision ....

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....and, a concession has been given on the condition of having a manufacturing unit in the districts mentioned in the annexure and of using fly-ash sourced from a Thermal Power Station situate in the State. In the matter of grant of such concession not to everyone, a classification has been made. It is settled law that classification is permissible provided the distinction between the classes can be established. In the instant case, class of people chosen are required to have manufacturing units in those districts, which are backward. In addition to that, the manufacturing units are required to use flyash produced by Thermal Power Stations situated in the State, i.e., to ensure that fly-ash of Thermal Power Stations situated in the State are u....