JUDGMENT : 

LISA GILL, J.

1. CWP Nos. 8802 of 2004, 4838 and 4839 of 2006 are taken up together for consideration, adjudication and decision at request and with consent of learned counsel for parties as it is stated that an identical issue/question arises for consideration in all writ petitions i.e.

“As to whether tax concessions under Rule 28C of Haryana General Sales Tax Rules, 1975 (for short – ‘HGST Rules’) could have been denied to petitioners?”

2. Before referring to facts of each individual case, it is relevant to note at the outset that respondent – State introduced new Industrial Policy w.e.f. 15.11.1999 vide notification dated 12.11.1999. As per said Industrial Policy, 1991, certain industries were categorised as delicenced industries for which no industrial licence was required to be taken but a form i.e. Industrial Entrepreneurs’ Memorandum (IEM) was to be submitted. Series of press notes were issued in respect to IEM form as is detailed in paras 2 and 3 of CWP-4838-2006 with copies thereof attached as Annexure P-1 (Colly).

3. Public notice (attached as Annexure P-5 with CWP-4838-2006) was issued wherein it was stated that State of Haryana had decided to discontinue tax incentives extended to the industry with 30.04.2000 as the cut off date. It was further decided to prepare a list of such industrial units in pipeline as on or prior to 30.04.2000. Norms for determining cases in pipeline were as under:-

“a) the unit is registered with the Department of Industries;

b) the unit has been allotted or acquired land for itself;

c) the unit has applied for finance from a regular financial institution; and

d) the unit shall come into production within 2 years from the cut off date.”

4. It is further stated in said Public Notice, Annexure P-5 that furnishing information or being enlisted as units in pipeline as a consequence to this survey does not confer any right or automatically make the unit eligible for any benefit which is existing or may be decided to be extended, though units not furnishing such information would not in any case be considered for extension of any benefit.

5. Thereafter, demi official letter dated 26.06.2000 was issued by Prohibition, Excise and Taxation Commissioner, Haryana informing that during Chief Ministers’ conference on Sales Tax Reforms held on 22.06.2000, it was decided that all States would furnish a list of cases in pipeline as on cut off date regarding discontinuation of tax incentives. In most States, cut off date was 01.01.2000 while in Haryana, 30.04.2000 was adopted as a cut off date. Norms for determination of units in pipeline as mentioned in public notice (supra) were reiterated.

6. Notification dated 28.07.2000 was issued which provided that sales tax concession is to be given only to the new eligible industrial units/expanded unit/diversified unit. Date of notification regarding unit in pipeline was issued vide notification dated 15.10.2001. Relevant portion of Rule 28C of HGST Rules reads as under:-

“28C. Tax concessions, class of industries, period and other conditions. Section 25-A.-(1) Concessions of tax payable under the Acts shall be available to an eligible Industrial unit in the manner, for the period and at the scale given hereinafter.

(2) A unit availing tax concession under this rule shall not be entitled to any other tax concession under section 13-B or section 25-A of the Act.

(3) For the purpose of this Chapter, unless the context otherwise requires,--

(a) "Acts" means the Haryana General Sales Tax Act, 1973 (Act 20 of 1973) and the Central Sales Tax Act, 1956 (Act 74 of 1956);

(b) "diversification" means an industrial capacity set up or installed during the operative period which production facilities for manufacture creates different from of product(s) the product(s) manufacture of the unit before diversification in which the additional fixed capital investment towards diversification made during the operative period, in one go, not exceeding a period of one year, exceeds 25% of t