I.A.ANSARI
Herbo Foundation Pvt. Ltd. – Appellant
Versus
Union of India – Respondent
I.A. Ansari, J.
1. By this common judgment and order, I propose to dispose of all these writ petitions inasmuch as all these writ petitions, involving identical facts and having raised same questions of law for determination, have been heard together on the request made by the learned Counsel for the parties.
2. In order to correctly appreciate as to what the grievances of the Petitioners are, what reliefs they have sought for and on what basis, the Respondents resist the writ petitions, certain material facts, not being in dispute, are set out as under:
(i) Taking into account the continuing backwardness of the North-Eastern region, it was felt by the Government of India that a new synergetic incentive package would stimulate development of industries, for, such incentive package would attract investors. Thus, with a view to fostering industrial growth in North-Eastern region, the then Prime Minister of India made, on 27.10.96, at Guwahati, a statement that new incentives would be announced for industrial development of the North-Eastern region. Expert groups/committees were accordingly constituted to concretize the initiatives. By a notification, dated 24.12.1997, Government
MRF v. Asstt. Commissioner of Sales Tax and Ors. (2006) 8 SCC 702
Union of India v. Undo Afghan Agencies Ltd. (1968) 2 SCR 366
U.P. Power Corporation v. Sant Steel Alloys Pvt. Ltd. (2008) 2 SCC 777
Motilal Padampat Sugar Mills Co. Ltd. v. State of U.P. (1979) 2 SCC 409
State of Punjab v. Nestle India Ltd. (2004) 136 STC 35
Shri Guru Ashis Wire Industries v. State of Gujarat (1994) 92 STC 286
State of Bihar and Anr. v. Usha Martin Industries Ltd. (1987) 65 STC 430
Suprabhat Steels Ltd. v. the State of Bihar (1999) 1 SCC 31
R.C. Tobacco Pvt. Ltd. v. Union of India and Ors. (2005) 7 SCC 725
Bannari Amman Sugar Ltd. v. Commercial Tax Officer (2005) 1 SCC 625
Sreeji Sales Corporation v. Union of India and Ors. (1997) 3 SCC 398
Dia Ichi Karkari Ltd. v. Union of India and Ors. (2000) 4 SCC 57
State of Rajasthan v. J.K. Udaipur Ltd. (2004) 7 SCC 673
State of Tamil Nadu v. Sun Paper Mills (1998) 9 SCC 693
Union of India v. Godfrey Philips India Ltd. (1985) 4 SCC 369
Collector of Bombay v. Municipal Corporation of the City of Bombay AIR 1951 SC 469
Union of India v. Anglo Afghan Agencies AIR 1968 SC 718
Motilal Padmapat Sugar Mills Co. Ltd. v. State of Uttar Pradesh (1979) 2 SCC 409
Pine Chemicals and Ors. v. Assessing Authority and Ors. (1992) 2 SCC 683
Sharma Transport v. Government of Andhra Pradesh (2002) 2 SCC 188
Shirjee Sales Corporation v. Union of India (1997) 3 SCC 398
Pawan Alloys and Casting Pvt. Ltd. v. UP State Electricity Board and Ors. (1997) 7 SCC 251
State of Jharkhand v. Tata Cummins Ltd. (2006) 4 SCC 57
Dai-Ichi Karkaria v. Union of India (2000) 4 SCC 57
Assistant Commissioner of Commercial Taxes v. Dharmendra Trading Company (1988) 3 SCC 570
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