IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No.16245 of 1993 M/s Gupta Oil Industries Petitioner Versus State of Punjab & others Respondents CWP No.5225 of 1994 M/s Gandhi Oils Private Limited Petitioner Versus State of Punjab & others Respondents CWP No.11322 of 1994 M/s Goomber Oil Mills Petitioner Versus State of Punjab & others Respondents CWP No.13474 of 1994 M/s Vipin Oil Extractions Pvt. Ltd. Petitioner Versus State of Punjab & others Respondents Date of decision :07.11.2011 CORAM: HON'BLE MR. JUSTICE HEMANT GUPTA HON'BLE MR. JUSTICE G.S.SANDHAWALIA Present: Mr. Munish Bansal, Advocate, for Mr. H.S.Lalli, Advocate, for the petitioner(s). Mr. P.K.Jain, Additional Advocate General, Punjab. CWP No.16245 of 1993 HEMANT GUPTA J. (Oral) This order shall dispose of aforementioned four writ petitions. The State Government framed an industrial policy dated 30th March, 1989 providing incentives for new industries started in the State on or after 1st April, 1989. The units for the petitioners were eligible and also granted exemption certificate but the benefit of policy was not granted under the scheme in respect of liability of the petitioners to pay purchase tax. An affidavit has been filed on behalf of the respondents pointing out that the petitioners have been granted exemption from payment of purchase tax under the Punjab General Sales Tax (Determent and Exemption) Rules, 1991 vide notification dated 22.12.1995 published on 5.1.1996, when the definition of exemption certificate was amended so as to grant benefit of exemption from the purchase tax as well. Disposed of as infructuous. (HEMANT GUPTA) JUDGE (G.S.SANDHAWALIA) JUDGE 07.11.2011 sailesh/kadyan/vimal 2