R. M. DOSHIT, J. ( 1 ) HEARD the learned advocates. ( 2 ) THE petitioner is a company registered under the Companies Act, 1956 [hereinafter referred to as, "the Company"]. The Company is a manufacturer of chemicals. The manufactory is situated at village Karakhadi Dudhvada, Taluka-Padra, District-Vadodara. The petitioner claims a right to receive incentive in the form of sales tax exemption under the Capital Investment Incentive [general] Scheme 1995-2000 framed under the Government Resolution dated 11th September, 1995 [hereinafter referred to as, "the Incentive Scheme"]. The facts undisputed are : the Company manufactures chemicals and is situated in Padra Taluka of Vadodara District. The Company received certificate of registration under the Gujarat Sales Tax Act on 11th August, 1997. It commenced its production on 16th January, 1998 and applied for the aforesaid incentive on 7th April, 1999. Since the State Government did not extend the said benefit of Sales tax exemption under the Incentive Scheme, the petitioner preferred Special Civil Application No. 10005 of 1999 before this Court. The said petition came to be disposed of on 27th July, 2000 [coram : M. S Shah, J. ]. By the said order, the petitioner was directed, ". . to send copy of the petition to the State Level Committee which shall consider the same as petitioners representation/application and the State Government shall decide the same in accordance with law within a period of three months from the date of receipt of application/representation alongwith a certified copy of this order. " ( 3 ) PURSUANT to the above direction, the matter was considered by the State Level Committee. The Committee opined that the Company was not entitled to incentive under the Incentive Scheme. The said decision was communicated to the petitioner by the Joint Industries Commissioner on 21st November, 2000. Once again, the Company was accordingly informed on 13th February, 2002. Feeling aggrieved, the petitioner has preferred the present petition. ( 4 ) LEARNED advocate Mr. Pahwa has taken me through the Incentive Scheme formulated under the Government Resolution dated 11th September, 1995 and the modifications made to the Scheme by Government Resolution dated 30th September, 1997. He has also relied upon the Circular dated 30th December, 1997 issued by the Additional Industries Commissioner [incentive] and the Circular dated 16th December, 1998 issued by the Additional Commissioner of Industries [development]. Mr. He has also relied upon the Circular dated 30th December, 1997 issued by the Additional Industries Commissioner [incentive] and the Circular dated 16th December, 1998 issued by the Additional Commissioner of Industries [development]. Mr. Pahwa has submitted that the conjoint reading of the aforesaid documents would establish that the Company is entitled to receive incentive under the Incentive Scheme. He has also submitted that the decision of the State Level Committee is vitiated since the Company was not given opportunity of hearing. The matter, therefore, be remanded to the State Level Committee for consideration afresh; after giving opportunity of hearing to the Company. ( 5 ) THE Incentive Scheme provides for Capital Investment Subsidy and Sales Tax incentives to attract investments and to generate greater employment in backward areas. The Incentive Scheme was introduced also with a view to securing balanced development of industries in Gujarat through dispersal of industries in the most backward areas and the backward areas. The condition relevant for the purpose of the present petition is condition no. 15 which reads as under:- (xv) Eligible Area : "eligible Area" means area or areas mentioned in Annexure-A to this Resolution. *[note: With regard to chemical industries, incentive will be available only if the new unit or expansion is setup in the zones or estates designed specially for such industries. Any units outside the designated areas shall not be eligible for incentives for expansion in such areas]. ( 6 ) THE zones or estates referred to in the Note were specified by the Government Resolution dated 12th March, 1997. Admittedly, District-Vadodara is not included in the said designated zones/estates. By Government Resolution dated 30th September, 1997, certain Talukas and GIDC Industrial Estates mentioned in the said resolution were added to the list of eligible areas annexed to the Government Resolution dated 11th September, 1995. Such parts of Padra Taluka of Vadodara District which do not fall within the Vadodara Urban Agglomeration have been included in the eligible areas. By Circular dated 16th December, 1998, it was clarified that the industrial units which had applied for sales tax incentive before 25th September, 1998 and which had expended twenty five per cent of the project cost before 25th September, 1998 shall be entitled to receive the benefit of incentive under the Incentive Scheme; even if situated outside the chemical zone. ( 7 ) MR. ( 7 ) MR. Pahwa has submitted that indisputably, the petitioner is a chemical industry situated in Padra Taluka of District-Vadodara. The said Padra Taluka has been included in the list of eligible areas [annexure-A to the G. R dated 11th September, 1995 read with G. R dated 30th September, 1997]. Thus, the area in which the Company is situated is an eligible area. The Company commenced its production on 16th January, 1998. It had applied for sales tax incentive on 7th April, 1999. Hence, even if it is held that the Company is not situated within the chemical zone, it is entitled to the benefit of the incentive scheme as relaxed by the aforesaid Circular dated 16th January, 1998. ( 8 ) I am afraid, I am unable to agree with the contentions raised by Mr. Pahwa. The preamble to the Incentive Scheme discloses the intention of the State Government to provide incentives with a view to attracting investments, generating employment and to encourage industrial development in the most backward areas and the backward areas. The above referred Clause 15 of the Incentive Scheme applies in respect of Sales tax incentives. It stipulates that to avail of the benefit under the Incentive Scheme, the industrial unit, inter alia, has to be established within the eligible areas. Note thereto suggests that for establishing chemical industries, the State Government intended to set up zones or estates designed especially for such industries. The said Note expressly provides that the unit of a chemical industry outside the designated area shall not be eligible for incentive. Such specially designed zones/estates were specified in the Government Resolution dated 12th March, 1997. The intention is to restrict the chemical industries in specified or designated areas for the obvious reasons related to pollution. The chemical industries are the most polluting industries and require special affluent treatment plant to treat the affluent before its discharge. The chemical industries are, therefore, required to establish their units in the areas where such affluent treatment facilities are available. Hence, for the chemical industries, the designated areas are such as are specified in the aforesaid Government Resolution dated 12th March, 1997. The eligible areas specified in the Government Resolution dated 11th September, 1995 [anneuxre-A to the said Resolution] are the areas specified for industries other than the chemical industries. Hence, for the chemical industries, the designated areas are such as are specified in the aforesaid Government Resolution dated 12th March, 1997. The eligible areas specified in the Government Resolution dated 11th September, 1995 [anneuxre-A to the said Resolution] are the areas specified for industries other than the chemical industries. Inclusion of Padra Taluka of District-Vadodara in the list of eligible areas is obviously for the purpose of industries other than the chemical industries. The modification made by Government Resolution dated 30th September, 1997 does not bring the Company within the designated area. The Circular dated 16th December, 1998 also provides for relaxation with respect to industries other than the chemical industries. It specifically provides that the industrial unit which does not produce chemicals enumerated in the Circular dated 30th December, 1997; if fulfills the conditions mentioned therein, shall be entitled to incentive under the Incentive Scheme, even if situated outside the chemical Zone. The industrial units producing chemicals enumerated in the Circular dated 30th December, 1997 are expressly and specifically excluded from the benefit of the said relaxation. By Circular dated 30th December, 1997, the State Level Committee had decided that 17 core industries which are recognized by the Gujarat Pollution Control Board as polluting industries shall be considered to be "the chemical industry" for the purpose of the Incentive Scheme. These 17 core industries considered to be the chemical industry includes "dye and Dye Intermediates". Mr. Pahwa has admitted that the Company manufactures "dye and Dye intermediates". ( 9 ) THE conjoint reading of the aforementioned Resolutions and Circulars leaves no manner of doubt that the incentives under the Incentive Scheme would be available to a chemical industry if situated within the designated areas. The list of designated areas does not include Taluka Padra of District-Vadodara. The chemical industries are not entitled to relaxation under the Circular dated 16th December, 1998 either. I am, therefore, of the opinion that the Company being a chemical industry situated outside the Chemical Zone/designated areas is not entitled to incentive under the Incentive Scheme. ( 10 ) AS to the opportunity of hearing, learned AGP Mr. Sood has read out paragraph no. 11 of the Minutes of the meeting of the State Level Committee held on 16th October, 2000. It is stated that the Managing Director of the Company - one Shri Babubhai Patel was present and was heard. ( 10 ) AS to the opportunity of hearing, learned AGP Mr. Sood has read out paragraph no. 11 of the Minutes of the meeting of the State Level Committee held on 16th October, 2000. It is stated that the Managing Director of the Company - one Shri Babubhai Patel was present and was heard. Hence, the statement that the Company has not been given opportunity of hearing is not correct. The Managing Director Shri Babubhai Patel had been heard in this respect. IN view of the above discussion, the petition is dismissed in limine with costs. The cost is quantified at Rs. 5,000/=. Notice is discharged. Ad-interim relief stands vacated. Learned advocate Mr. Pahwa requests that the ad-interim relief granted pending admission hearing of the petition be continued for a further period of eight weeks. The request is rejected. .