1988 (11) TMI 341

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....nnexure 1 dated 17th/21st April, 1984, is a copy of the registration certificate granted to the petitioner by the Directorate of Industries. The petitioner was also registered under the Factories Act. On the application of the petitioner, it was granted eligibility certificate on 9th November, 1984, for exemption from payment of sales tax for a period of five years with effect from 1st January, 1984, vide annexure 2. However, the petitioner was served with a notice dated 20th June, 1987 (annexure 3), to show cause why the period of exemption should not be reduced. Annexure 4 dated 1st July, 1987, is a copy of the petitioner's reply to the show cause pleading against the proposed reduction of the period of exemption. By order dated 10th Sept....

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....a period of three years under Government Notification dated 27th August, 1984, and as such the period of exemption was rectified from five years to three years by order dated 10th September, 1987, under annexure 5. On a reference to Government Order dated 30th September, 1982, and the set of "niyamawali" made under it, it is seen that in paragraph 1 under the heading "prastavna " it is stated that those units which have been established between 1st October, 1982 and 31st May, 1985, and are either registered under the Factories Act or whose investment in land, building, machinery and equipment is more than rupees three lacs, would be entitled to exemption from payment of sales tax from the date of starting production. However, in paragrap....

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....the petitioner. In a similar situation in the case of Pournami Oil Mills v. State of Kerala [1987] 65 STC 1 (SC); 1988 UPTC 20 (SC), it was held as follows: "It is not disputed that the first order, namely, the one dated April 11, 1979, gave more of tax exemption than the second one. The second notification withdrew the exemption relating to purchase tax and confined the exemption from sales tax to the limit specified in the proviso of the notification. All parties before us who in response to the order of April 11, 1979, set up their industries prior to October 21, 1980, within the State of Kerala would thus be entitled to the exemption extended and/or promised under that order. Such exemption would continue for the full period of five ....