Allahabad Court September 1988 Judgments

Hindustan Reprographics Limited and anr. Vs. the State of Uttar Prades ...

Court: Allahabad

Reported in: [1989]72STC424(All)

B.N. Misra, J.1. The writ petition arises in the following circumstances :The petitioner-company is a registered dealer under the Uttar Pradesh as well as the Central Sales Tax Acts. It has invested about rupees five crores and established a unit in the district of Dehradun for manufacture of photo-copier, microfilm, reader-cum-printer, etc. It is registered as a medium scale industry. The petitioner's unit having been established in the district of Dehradun with capital investment exceeding three lacs rupees was entitled to exemption from payment of tax for a period of five years from the date of starting production under column 3(b) at serial No. 3 of Government notification dated 27th August, 1984. Accordingly on the application of the petitioner for grant of eligibility certificate under Section 4-A of the U.P. Sales Tax Act (hereinafter referred to as 'the Act'), the Director of Industries, respondent No. 2, by order dated 9th December, 1984 granted to the petitioner the eligibili...