- (1.) This Appeal is against the Judgment of the Allahabad High Court dated 16th May, 2002.
(2.) Briefly stated the facts are as follows. M/s. Dhampur Sugar Mills Limited [hereinafter called the 'Company'] is having its Registered Office at Dhampur, Bijnore District, U.P. It carries on business of manufacturing sugar. In 1991 it opened, at Dhampur, a unit manufacturing Chemicals. In 1993, it opened a unit manufacturing Particle Board at Agwanpur, Moradabad District, U.P. In 1993, it established another unit manufacturing Sugar at Rozagaon, Barabanki District and in 1995 it established a unit manufacturing Sugar at Asmoli, Moradabad District, U.P.
(3.) By a Notification dated 27th July, 1991 certain exemptions were granted. The Company made an application in Form 46 before the General Manager, District Industries Centre, Bijnore, for exemption in respect of its Dhampur unit in Bijnore. It claimed an investment of Rs.11.93 crores.;