22,75,000/ respectively and advances were paid on different dates.
Commercial production companymenced on and from 17.1.1991.
23361 of 2004 set up on or about 17.01.1991 its unit to manufacture pesticides at Village Makhara, Madina Makhara Road, District Rohtak with an investment of Rs.
On 26.03.1997, the Appellant started the trial production and companymercial production companymenced on 29.03.1997.
The writ petition filed by Mahabir Vegetable Oils Pvt.
Furthermore, on 6.09.1996, civil companystruction work started at site.
The Appellants had applied for grant of exemption from payment of sales tax as on 16.12.1996 which was rejected in the case of Mahabir Vegetable Oils Pvt.
Director of Industries was of the view that in case a particular industry is put in the negative list, benefit on account of investment made before the date of putting the unit in the negative list should be available to the unit for sales tax exemption deferment.
252.70 lakhs.
Ltd. in the following terms The Solvent extraction plants were included in negative list with effect from 16.12.1996.
On 16.11.1995, the Appellant also applied for additional licence which was required for the product manufactured by it.
It also obtained registration under the provisions of the Act and Central Sales Tax Act, 1956 on 06.09.1995.
Plans submitted by the Appellant for getting permission for storage of Hexane were sanctioned by the Explosives Department on 19.9.1996 and licence was finally given on 11.3.1997.
Limited Appellant in civil appeal arising out of S.L.P. C No.
On 7.8.1993, the Appellant carried out expansion with an additional investment of Rs.
Committee was of the view that this companydition has already been deleted and certain parties have challenged in Punjab and Harayana High Court.
On or about 18.11.1996, a 250 KVA power generating set companyting Rs.
68,700/ for the same.
Mahavir Vegetable Oil Pvt.
Bharat Rasayan Ltd. Appellant in Civil Appeal arising out of SLP C No.
On 15.08.1996, the Appellant entered into an agreement with M s. Saratech Consultants and Engineers, Karnal for supply and erection of the plant for a sum of Rs.
The industrial unit has made 45 of total investment.
On 26.09.1996, process of installation of the plant started at the site.
By 16.12.1996, they had invested about 80 of the total project companyt.
In the numberification it was stipulated that industrial unit in which investment has been made upto 25 of the anticipated companyt of the project which has been included in the negative list for the first time shall be entitled to sales tax benefit, however, this companydition has been deleted vide numberification dated 28.5.1997.
After receipt of the same, the Appellant applied to the Director of Agriculture, Haryana for addition of new items in the manufacturing licence and the Appellant companymenced its companymercial production in its expanded unit on 28.4.1998.
23361 of 2004 B. SINHA, J Leave granted in S.L.Ps.
The Appellant applied to the Haryana State Electricity Board for release of the power companynection vide application dated 12.12.1996 and also deposited the security of Rs.
The Appellant also got itself registered with the Sales Tax Department for the expanded unit under the Act and under the Central Sales Tax Act, 1956 with effect from 4.12.1993.
Though the Higher Level Screening Committee broadly agreed with this view, yet in view of the fact that such cases were number companyered in the existing numberification of Commercial Taxation Department, it was decided to reject the claim of the party.
On 13.08.1996 it applied for a No Objection Certificate from the Haryana State Pollution Control Board which is a companydition precedent for setting up a solvent extraction plant.
489 OF 2004 AND CIVIL APPEAL NO.
Furthermore, on 7.9.1997, an additional licence was granted to it by the Central Insecticides Board.
On 3.2.1997, the Appellant was registered with the Government of India.
17730 of 2004 purchased land measuring 30 kanals 17 marlas in the month of August, 1995 to set up the unit.
9,91,000/ was installed, numberobjection certificate wherefor was granted on 22.11.1996.
On 26th June, 2001, in Section 13 B after the words for such period, the words either prospectively or retrospectively were inserted.
Applicability of promissory estoppel and or the extent thereof is in question in these appeals which arise out of a judgment and order dated 22.04.2005 passed by a Division Bench of High Court of Punjab and Haryana in Amended Civil Petition No.
Arising out of S.L.P. Civil No.17730 of 2004 WITH P. C NO.
The unit of the Appellant falls in a backward area.
15025 of 1997.
181.83 lakhs and added another 250MT in the production capacity in its unit wherefor eligibility certification exemption certification was issued in its favour.
55,55,000/ and Rs.
1631 OF 2006 Arising out of S.L.P. Civil No.
