TaxTMI 
TaxTMI 
2013 (5) TMI 820
X X X X Extracts X X X X
X X X X Extracts X X X X
....- -<br>CST, VAT & Sales Tax<br>SUNIL AMBWANI AND BHARAT BHUSHAN JJ. Bharat Ji Agrawal, Senior Advocate Amit Jaitly and Piyush Agrawal for the petitioner. The Chief Standing Counsel for the respondents. JUDGMENT We have heard Sri Bharat Ji Agrawal, senior advocate, assisted by Sri Piyush Agrawal. Learned standing counsel appears for the State respondents. 2. In these two writ p....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ahabad v. State of U. P. [1995] UPTC 952, in which it was held that after granting exemption, the Divisional Level Committee has no power to curtail the period. 5. The writ petitions have been filed on the principle of law that any amendment in the exemption certificate could have been carried out only by the Commissioner, Trade Tax, and that for the purpose, the Divisional Level Committe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s. 50 cores was never reduced by any notification. On the contrary, similar benefits were provided by Ordinance No. 18 of 1999, even to those units having fixed capital investment of more than rupees five crores, subject to issuance of notification, which never came into being. Accordingly, no benefits could be extended to the units having fixed capital investment of more than rupees five crores. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t would not be permissible for the State Government, to deny any benefit which is otherwise available to an industrial unit under the incentive policy. 8. In the present case, the industrial policy is clearly reflected in the proviso to section 4A of the Act as amended by Ordinance No. 18 of 1999, which provides that in respect of goods manufactured in a new unit having a fixed capital in....