- (1.) Through the instant writ petition under Article 226 of the Constitution of India, the petitioner challenges the notice dated 21.11.2008 issued by the Commissioner, Commercial Tax, U.P., Lucknow, under Section 4-A (3) of the U.P. Trade Tax Act, 1948 [hereinafter referred to as the "Act"]. Further it has been prayed that the Commissioner, Commercial Taxes, U.P., Lucknow be directed to decide the application dated 20.8.2008 filed by the petitioner under Section 42 of the U.P. Value Added Tax and issue Certificate of Entitlement due to the petitioner.
(2.) Brief facts, giving rise to the instant writ petition, are that petitioner, namely, M/s Hindustan Coca-cola Beverages Private Limited, is a Private Limited Company registered under Indian Companies Act and is a Dealer within the U.P. Trade Tax (now U.P. Value Added Tax) as well as under Central Sales Tax Act. In order to attract industrial investment within the State of U.P., notifications were issued from time to time under Section 4 (A) of the Act for grant of exemption from payment of Tax.
(3.) In the year 1995, notification Nos. 780 and 781 dated 31.3.1995 was issued for granting exemption from payment of sales tax to industrial units in respect of fixed capital investment made by them till the commencement of production. The said notifications provides that units making investment of more than Rs.50 Crores were entitled to 100% exemption for a period of 12 years, 10 years and 8 years depending upon the district in which the unit is situated and also to the extent of 250%, 200% and 175% of the fixed capital investment made upto the time of commencement of production. In the said notification, there is a negative list and the units, which are coming in the negative list, would not be entitled to the incentive.;