JUDGMENT

S. Muralidhar, C.J. - The Petitioner challenges the decision dated 18th January 2008 of the Director of Industries, Orissa (DoI) (Opposite Party No.2), holding that the Petitioner is not a new unit under the Industrial Policy Resolution 1996 (IPR 1996); not entitled to priority industry status and is also not entitled to claim sales tax incentives under Clause 5.6 (Part-II) of IPR 1996, thereby upholding the cancellation of the Sales Tax Eligibility Certificate issued in favour of the Petitioner on 15th October, 2005.

2. The background facts are that the Petitioner was initially a Small Scale Industry (SSI) having been registered as such on 21st December 1996, with the District Industries Center, Bhubaneswar (DIC) (Opposite Party No.4). The Petitioner's unit was initially set up for manufacturing air coolers. It started commercial production with effect from 10th April, 1994. The Petitioner had earlier availed of the benefit under IPR-1989. The said benefit stood withdrawn with effect from 1 st July, 1999.

3. The Petitioner states that in order to expand its business, it