TaxTMI 
TaxTMI 
1988 (9) TMI 327
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....referred to as "the Act"), the Director of Industries, respondent No. 2, by order dated 9th December, 1984 granted to the petitioner the eligibility certificate (annexure 1) for a period of five years with effect from 14th January, 1983, the date of starting production. Next came Government notification, dated 29th January, 1985, superseding the earlier notification, dated 27th August, 1984, and it, inter alia, provided that for units with capital investment exceeding three lacs rupees and the date of production whereof falls on or after 1st October, 1982 but not later than 11th January, 1990, the period of exemption in the district of Dehradun shall be seven years which shall be reckoned from the date of first sale, if such sale takes place not later than six months from the date of starting production, or in other cases, from the date following the expiration of six months from the date of starting production subject to the condition that the said industrial unit has not discontinued production of such goods for a period exceeding six months at a stretch in any assessment year. A similar notification under sub-section (5) of section 8 of the Central Sales Tax Act, 1956, was also ....
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....s provided in the notification, dated 29th January, 1985, that units in the district of Dehradun with capital investment of more than three lacs rupees, would be entitled to exemption for a period of seven years if their date of starting production falls between 1st October, 1982 and 31st March, 1990, the Government later on clarified that units whose date of production fell prior to 29th January, 1985 shall be given exemption only for a period of five years from the defined date of production under Government notification, dated 27th August, 1984. Photostat copies of the Government letters, dated 17th March, 1988 and 23rd March, 1988, have been filed. The relevant Government instructions contained in these two letters are that units whose defined date of production fell after 1st October, 1982 but prior to 29th January, 1985, would be entitled to exemption under notification, dated 27th August, 1984, and units whose defined date of production fell between 29th January, 1985 and 25th December, 1985 would be entitled to exemption contained in the notification dated 29th January, 1985, and lastly units whose defined date of production fell after 26th December, 1985, would be entitled....
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....ancel or vary such exemption, reduction or other modification. Any notification issued under sub-section (1) of section 9 of the Act either granting any exemption or cancelling it is required to be laid, as soon as may be after it is issued, on the table of the Legislative Assembly of the State. The expression 'notification' is defined by section 2(d) of the Act as a notification published in the Andhra Pradesh Gazette. The State Government by section 3 of the Act is authorised to levy, by issuing a notification, tax on every motor vehicle used or kept for use in a public place in the State of Andhra Pradesh. When once a notification is issued under section 3 of the Act in respect of any motor vehicle, the tax becomes payable by the registered owner of the motor vehicle or any other person having possession or control thereof. Such person can be exempted from the payment of the tax so levied only by a notification issued under section 9(1) of the Act. A notification issued under section 9 being a statutory instrument can be cancelled or modified in the manner prescribed by the Act and in no other way. It is significant that any notification issued under section 9(1) of the Act eit....
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....les in respect of such goods by the manufacturer thereof shall, during such period not exceeding seven years from such date on or after the date of starting production as may be specified by the State Government in such notification which may be the date of the notification or a date prior or subsequent to the date of such notification and where no date is so specified from the date of first sale by such manufacturer, if such sale takes place within six months from the date of starting production and in any other case from the date following the expiration of six months from the date of starting production, and subject to such conditions, as may be specified, be exempt from sales tax or be liable to tax at such reduced rate as it may fix. (2) It shall be lawful for the State Government to specify in the notification under sub-section (1) that the exemption from, or reduction in the rate of tax, shall be admissible- (a) generally in respect of all such goods manufactured subsequent to the date of such notification; or (b) in respect of such of those goods only as are manufactured in a new unit, the date of starting production whereof falls on or after the first day of October, 19....