M. Katju, J. - (1.) HEARD learned counsel for the petitioner and learned Standing Counsel. This writ petition has been filed against the impugned order dated 16.9.1987 passed by the respondent No.2, Annexure-5 to the writ petition. The petitioner has also prayed for a mandamus restraining the respondents to restrain from realizing any sales tax from the petitioner or requiring the petitioner to deposit any sales tax for the assessment years 1983-84 to 1988-89.
(2.) THE petitioner is a company registered under the Indian Companies Act, 1956 which carries on the business of manufacture and sale of Aata, Maida, Suji and Bran. THE State Government vide its Order dated 30.9.1982 under S.4A of the U.P. Trade Tax Act granted the exemption from payment of sales tax to the new units, which were to be established in Uttar Pradesh. THE petitioner has alleged that its unit is covered under Clause (2) of the Notification dated 30.9.1982 for which the petitioner was granted an Industrial licence by the Central Government. It is alleged in para-8 of the petition that the petitioner purchased new machineries, the value of which was about Rs.40 lacs. Apart from it, the petitioner had made huge investment of more than Rs. Six lacs towards land and building for starting the new unit. Petitioner has been granted registration by the Director of Industries, Bulandshahar vide registration certificate dated 29.9.1984, Annexure-1 to the petition. In this certificate of registration, it is mentioned that the date of start of actual production in the flourmill off the petitioner was with effect from 9.1.1983.
(3.) THE petitioner made an application for exemption under Section 4-A of the U.P. Trade Tax Act, vide Annexure-2 to the petition. THE Petitioner also applied for registration under the Factories Act and got a certificate dated 3.2.1983 vide Annexure-4 to the writ petition. It is alleged in para-15 of the petition that the General Manager, District Industries Centre, Bulandshahar recommended grant of eligibility certificate to the petitioner. However, that application was rejected on 23.3.1987. Against that order, the petitioner filed a review application, which too has been rejected by order dated 16.9.1987, vide Annexure-5 to the petition.;