Nainital, Pauri Garhwal, Sultanpur, Uttar Kashi, Pithoragarh, Tehri Garhwal, Udham Singh Nagar and Growth Centres.
Greater NOIDA Industrial Development Area.
The High Court has directed the companycerned authority to issue an Eligibility Certificate under Section 4 A for the benefit of tax rebate on all goods manufactured as well as on the waste products.
In 1993, it opened a unit manufacturing Particle Board at Agwanpur, Moradabad District, U.P. In 1993, it established another unit manufacturing Sugar at Rozagaon, Barabanki District and in 1995 it established a unit manufacturing Sugar at Asmoli, Moradabad District, U. P. By a Notification dated 21st February, 1997 certain exemptions were granted to an undertaking which made a fixed capital investment of Rs.50 crores or more in expansion, modernization or diversification or backward integration.
The Taj Trapezium area.
The High Court has allowed the Revision and set aside the Orders dated 30th October, 2000 and 20th March, 2001.
The Company filed an Appeal to the Trade Tax Tribunal, against this Order.
M s Dhampur Sugar Mills Limited hereinafter called the Company is having its Registered Office at Dhampur, Bijnore District, U. P. It carried on business of manufacturing sugar.
This Appeal was rejected by an Order dated 20th March, 2001.
The High Court has further directed reimbursement of amounts paid earlier with interest thereon at 9 from the date of deposit.
Etah,Etawah,Faizabad,Farrukhabad, Ghazipur, Gonda, Hardoi, Jhansi, Lalitpur, Mainpuri,Mathura, Mau, Moradabad, Padrauna, Pilibhit, Pratapgarh, Rae Bareli, Rampur, Shahjahanpur, Siddarth Nagar, Sitapur and Unnao.
i The districts of Azamgarh, 200 per cent of the fixed capital Ambedkar Nagar,Bahraich, investment or as the case may Balia, Barabanki, Basti, be, the additional fixed capital Badaun, Bulandshahr,Deoria, investment.
The area of Allahabad District in South of the river Jamuna and Confluent Ganga excluding the Area included under Municipal Corporation, Allahabad .
The Districts of Agra excluding 150 per cent of the fixed Taj Trapezium area , Aligarh capital investment or as excluding Taj Trapezium area , the case may be, the Allahabad excluding the area in additional fixed capital South of rivers Jamuna and investment.
Confluent Ganga but including the Area included under Municipal Corporation, Allahabad , Bareilly, Bhadohi, Bijnore,Firozabad excluding Taj Trapezium area , Ghaziabad excluding Greater NOIDA Industrial Development Area , Gorakhpur, Haridwar, Kanpur Nagar ,Lakhimpur Kheri, Lucknow, Maharajganj, Meerut, Mirzapur, Muzaffarnagar, Saharanpur, Sonbhadra and Varanasi.
This application was rejected by an Order dated 31st October, 2000 on three grounds, namely, a A joint application for multiple units is number permissible under the Rules b The application was time barred and c the Company was in arrears of tax for Rs.1742.25 lakhs.
It claimed exemptions under the Notification dated 21st February, 1997 on grounds of expansion, diversification and modernization.
In 1991 it opened, at Dhampur, a unit manufacturing Chemicals.
Briefly stated the facts are as follows.
N. VARIAVA, J. This Appeal is against the Judgment of the Allahabad High Court dated 24th May, 2002.
On 17th May, 2000 the Company styling itself as Dhampur Sugar Mills Group of Industries filed an application before the General Manager, District Industries Centre, District Bijnore.
The Company then filed a Trade Tax Revision before the High Court.
