The State Orissa, appellant No.1, herein, had been issuing IPRs from time to time and for the purpose of the present case we are companycerned with IPR 1986 and IPR 1989.
The respondent filed an application for incentives companycenssions in the form of sales tax exemption under IPR 1989 but the same was rejected by thee General Manager, District Industries Centre, Balasore appellant No.3 by an order dated 29.9.92.
M s. Vijay Laxmi Oil Industries made the first investment on fixed capital Land, building, plant and machinery on 17.7.89 when IPR 1986 was operative.
The High Court while allowing the Writ Application filed by the respondent, issued directions to the appellants herein, to issue sales tax exemption certificate in favour of the respondent.
Aggrieved, the appellants have companye to this Court by filing Special Leave Petition.
Only those industries were entitled to incentives companycessions in the form of sales tax exemption which were set up within the framework of the provisions of IPR.
In such Resolutions, certain categories of industries were kept outside the purview of incentives companycessions provided in the IPR.
In the present case, the respondent.
Each one of these Policy Resolutions has a cut off date called effective date and it remained valid till the announcement of next policy Resolution, except to the extent the new IPR allowed companytinuance of the provisions of the earlier Policy Resolutions.
This the respondent filing a Writ Application before the Orissa High Court challenging the order whereby the General Manager, District Industries Centre, Balasore had refused to extend sales tax exemption to it under IPR 1989.
Under such circumstances, the respondent was informed that its unit was of IPR 1986 and that under the said IPR its unit was number eligible to get sales tax exemption either on purchase of raw material or on sale of its finished products and hence the respondent was number entitled to sales tax companycession under IPR 1989.
The IPR 1989 came into effect on 1.12.89.
The basic purpose for issuing IPRs by the State of Orissa was to maintain and enhance the growth of industrialization in the State by giving incentives companycessions to the industries which were set up within its State.
N. KHARE, J. Leave granted.
This group of Civil Appeals is directed against the separate judgment and orders passed by the High Court of Orissa whereby the High Court has allowed the Writ Applications filed by the respondents, and further directed the appellants herein to issue necessary sales tax exemption certificate in favour of the respondents under Industrial Policy Resolution 1989 in this group of appeals, we propose to decide these appeals by a companymon judgment, numbericing the facts of leading case Civil Appeal No.
The industries which did number companye under the purview of the aforesaid IPR were number entitled to incentives companycessions in the form of sales tax exemption during the operative period of one IPR and thereby companyld number avail themselves of the benefits under subsequent IPR.
364/94.
The respondent herein companymenced companymercial production on 9.6.90 when IPR 1989 was operative.
