SenA (Civil) IN THE HIGH COURT OF 'NiADHYA PRADESH AT JA3A1PUR. M.F.NO^'2'^ 'OF' 1%3 ' ~'' -<!£ \s:\ PETlTIOi-SER 'RESPONDElffS fe. ~7l \ >* ( ^ L ^' ^\ '^ M/s Rajaram Maize, BDoduct.s ' ^ :. (bextrose DivisiQrL) ; ' ' BT' through its Partner Shri 'Surya Kant Gupta, Kailash Nagar, Rajanandgaon M.P. . ;? ' : " . .; •Versus- X'. S'ta-te- of Madhya Prade.sh. thrpygh' the Secretary, Vanijya. Kar Vibhag', Vallabh Bhawan, Bhopal .. ,, , . • ,, _, . .,; B_2. State Level Comrni-ttee, Tax 'Beheftt Seetipn, throug'h'the. Coramissioner of Industries, Vindhyachal Bhawan, New.Market Bho,@al ^3. ^Seneral ManageE, . District Indus-tries Cent're, Rajnandgaon,, M«P.. , 4. -Gommis.sio.ne.r'o'f Sales tax, Indore, M.P. . • - . ; .•V . . • .' • . . ' • . .' . .. • • ' .. . . . ...... ' . .-.'.- ...'..•.... E£HI5£2L.yi^E£L^I£S^-2-^6Zl27-2FJLj:£-co I:[iyi..3S!L^£ IITOIA:FORA WRIT.IN THE NATURE OF CEET IQB^ffil. MANDAJfflJS PROHIBITION ETC.-AND FOR AEPROPRIATE 'ORDE&S fil '1l. -. ---' "' ^. lUUIi bitei Bii! III Hi; ^ HIGH COURTOFCHHATriSGARH AT BILASPUR WRrTPETmONJMO. 33W OF^1993 Petitioner M/s. Rajaram Maize Products Versus Respondents State of Madhya Pradesh & Others WRITPETITIONUNDERARTICLE 226/227 OF THE CONSTITUTION OF INDIA (SB :Hon'bleMr.Satjsh K. Agnihotri, J.) Present:- Shri Anup Majumdar, Advocate for the petitioner. Shri A.S.Kachhawaha, Dy. Adyocate General Tor the State. ORDERfORAU (Pas?Ki on 01st day of December,2010) 1. Challenge in this petition is to the prder dated 7.5.1993, passed by the General Manager, District Industnes Centre, Rajnandgaon, whereby, it was communicated that the Stete Level Commtttee in its decision dated 21.1.1993, has held that the petitioner's unit in question was not an independent unit, but the ^ime was expansion of the existing unlt; therefore, the petitioner was not entitled to exemption from payment of entry tax as per circular dated 9.2.1977. 2. The issue wth regard toexempt'ion Trom payment ofsales tax in the same un'rt came up Tor consideration before the Hfgh Court of Madhya Pradesh in M.P.No.1481/1993. The High Gourt ofMadhya Pradesh by its judgment and order dated 11.12.19^ hetel as under: "In fact H is a new Industrial undertafdng aRd has nothlng to dowith theearlierunit" 3,^ In Tact, the State in 'rts return dated 14.6.1^4, In the instant case, has categorically stated that the entitlement of the petitioner for ^%^^S-i 11 •-l.^...ts. s 'i:»-,^J? :!'"":.rft*~ "'^^^!e/5> 9^ exemption from payment of entry tax would depend upon the decision of the High Court of Madhya Pradesh in M.P.No.1491/ 1993. In para 3 of the retum, it was clearly averred that the petitioner was not ent'rtled to concession (exemption) in respect of sales tax, entry taxand power subsidy. 4. In view ofthe clear fmdings of the State Level Gommittee that the exemption granted earller was withdrawn on flnding that the unit in question was expansion ofthe existir^ unit, ftie deeision dated 21.01.1993 communicated by impugned order dated 07.05.1993 are vitiated and accordingly quashed. 5. The factuat position ofthe unit asto whether it is an expansion of the existing or new yn'rt has been decided by the High Court of Madhya Pradesh in M.P.No.1491/1993 vkle order dated 11.12.19% as afore-stated. 6. In view of foregoing, the instant petition is allowed and the petitioner is entitled to eligibility certiflcate and exemption therearfter from payment of entry tax. No order as to costs. Sd/- Satish K.Ag'aihotri Judge .&v sshok