M.M. Kumar, J. - (1.) The short issue raised in this petition filed under Article 226 of the Constitution is whether investment of two sums of Rs. 1,34,17,558/ - and Rs. 1,26,15,609/ - would qualify for grant of sales tax deferment as envisaged by Rule 28 -B read with Rule 28 -A of the Haryana General Sales Tax Rules, 1975 (for brevity, 'the Rules'). The petitioners have challenged order dated 20.6.2006 (Annexure P -26) passed by the High Level Screening Committee (for brevity, the 'HLSC') -respondent No. 3 which has been conveyed to them by the General Manager, District Industries Centre, Gurgaon - respondent No. 5.
(2.) Brief facts of the case, necessary for disposal of the aforementioned controversy, are that the petitioner company is engaged in manufacture of automobile components such as moulded roof headliners of automobiles as also other parts and accessories of motor vehicles. It is registered with secretariat for Industrial Assistance, Ministry of Industry, Government of India. The State of Haryana -respondent No. 1 introduced Sales Tax Incentive Scheme for industries under the Industrial Policy issued on 13.6.1988. Accordingly, the Excise & Taxation Department notified Chapter -IVA comprising Rule 28 -A of the Rules which were made applicable with effect from 1.4.1988 as per notification No. G.S.R.46/H.A.20/73/S.64/89 dated 17.5.1989. It was announced that the sales tax exemption/deferment was to be given to the eligible new industrial unit/expanded unit/diversified unit.
(3.) In the year 1997, the State -respondent No. 1 again introduced new Industrial Policy with effect from 1.8.1997 vide notification issued on 14.8.1997. Accordingly, the Excise & Taxation Department added a new Chapter -IVB in the Rules 28 -B containing Rule vide notification dated 18.5.1999 which was to take effect from 1.8.1997. According to the aforementioned notification, sales tax exemption/deferment was to be given to the new eligible industrial unit/expanded unit/diversified unit.;