1986 (7) TMI 391

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....HUVIR, J.-Someswara Cement and Chemicals Limited was registered on July 4, 1980. The company obtained the licence on June 10, 1980 to manufacture cement. The management of the company placed orders in May, 1981, for plant and machinery. The factory was ready in November, 1981. The company's production commenced on March 17, 1983. The total investment of the company is Rs. 5.9 crores. The factory i....

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.... for five years. The State Government in their counter maintains the exemption granted in their favour was withdrawn, therefore, they are liable to pay sales tax for the relevant period of five years. The State Government in the orders G.O. Ms. No. 455 on May 3, 1971 and G.O. Ms. No. 201 on December 17, 1976, speaks of advice from an Expert Committee in the month of January 1975 and a report in....

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....In the said notifications (G.O. Ms. No. 606) for the words 'industrial unit set up' the words 'industrial unit whose total capital investment does not exceed rupees one crore and set up' shall be substituted". When the company assailed the show cause notice, earlier this Court directed the company to submit explanation, but that order is set aside by the Supreme Court in Civil Appeal No. 401 of 19....

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....pany is liable to pay sales tax under the Andhra Pradesh General Sales Tax Act, 1957. The exemption granted earlier in G.O. 606 is no more available from March 2, 1982. In support of this contention, the learned Government Pleader cited two cases: State of Kerala v. Velayudhan [1963] 14 STC 382 (Ker) and the other Parthasarathy Mudaliar v. State of Madras [1957] 8 STC 632 (Mad.), and stressed from....