- (1.) The Appellant is before us in this appeal against the final judgment and order passed by the High Court of Gujarat at Ahmedabad in Special Civil Application No. 2594 of 2004, dated 26.11.2004, whereby and where under the High Court rejected the Writ Petition filed by the Appellant-herein. The Appellant-Assessee is a company incorporated and registered under the provisions of the Companies Act, 1956, engaged in the manufacture of cotton yarn, blended viscose rayon spun yarn.
(2.) The issue which arises for consideration in this case is whether the Appellant-Assessee comes under the category of Prestigious Unit under the "Capital Incentives to Premier/Prestigious Unit Scheme 1995-2000" (for short, "the Scheme").
(3.) For convenience of discussion, we would first notice the Scheme and certain provisions therein and thereafter proceed towards analysis of the facts in the instant case.;