HINDUSTAN MARBLES AND MINERALS INDUSTRIES Vs. D.L.S.C. AND ORS.

JUDGEMENT

(1.) HEARD learned Counsel for the parties.

(2.) IN this revision petition, the order of Tax Board dated 4.10.2002 is under challenge. So also, it is prayed that the Tax Board / District Level Screening Committee may be directed to consider the case of the petitioner for grant of exemption under the Sales Tax Exemption Scheme, 1998 in the category of new industrial unit.

(3.) THE contention of the learned Counsel for the petitioner is that at the time of deciding the petitioner's claim for tax incentive, the District Level Screening Committee was to consider his case under the category of new industrial unit because earlier by mistake the application was filed in the expansion category while submitting form No. A -2, therefore, the District Level Screening Committee has committed a gross error while rejecting the application of the petitioner firm while considering his case under the category of expansion only. Further, it is argued that the learned Tax Board also committed an error while rejecting the petitioner's application for grant of tax incentive under the Scheme of 1998.