- (1.) Impugning order dated 3.7.1998 (Annexure P-35) passed by respondent No.3 whereby grant of exemption certificate was declined to the petitioner on the plea that the business carried on by it was in the negative list, the petitioner has sought issuance of a writ of mandamus after quashing the order (Annexure P-35) seeking direction to respondents No.1 and 2 to grant sales tax exemption to the petitioner in terms of the Industrial Policy, 1989.
(2.) The Punjab Government in order to attract industrialists to establish new industries and for accelerating the rate of industrial development and also for generating employment opportunities particularly for unemployed rural youth had framed "New Industrial Policy, 1989" offering fresh incentives.
(3.) A notification (Annexure P-3) dated 30.3.1989 was issued to implement the said policy. Under the said policy, it was committed that sales tax exemption/deferment shall be admissible as per rules. As per the original notification, the industries engaged in expelling and crushing of oil seeds had figured in the list of items not eligible for sales tax exemption and incentives. However, Annexure-II of the 1989 policy was subsequently amended on 23.5.1991 whereby the words "expelling and crushing" were deleted from Item No.9 of Annexure-II.;