TaxTMI 
TaxTMI 
2003 (5) TMI 486
X X X X Extracts X X X X
X X X X Extracts X X X X
....or availing sales tax exemption for Rs. 494.80 lakhs for a period of 7 years from December 13, 1991 to December 12, 1998 on the sale of Electronic Publication Telephone (for short, the "EPBT"). Subsequently, on May 3, 1997, it made an application seeking amendment in the eligibility certificate so as to include certain other items. The Higher Level Screening Committee rejected that application vide order dated July 22, 1997. Petitioner filed an appeal before the Commissioner of Industries which was accepted and the matter was remained to the Higher Level Screening Committee to revise the eligibility certificate allowing the benefit of sales tax exemption on additional items. However, the period of exemption remained unaltered. Petitioner av....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e the Tribunal: (Quantity manufactured in lakhs) Particulars EPBT Pagers Spares Total Preceding 5 calendar years (1994-1998) 18.96 0.22 23.24 42.42 Average of preceding 5 years 3.79 0.04 4.65 8.48 Subsequent 3 calendar years (1999-2001) 27.95 Nil 44.72 72.67 Average of subsequent 3 years According to him, the average production of the "EPBT" for the 9.32 Nil 14.90 24.22 (Turnover of goods manufactured Rupees in lakhs) Particulars Amount (Rs. in lakhs) Preceding 5 calendar years (1994-1998) 8,830.43 Average of preceding 5 years 1,766.09 Subsequent 3 calendar years (1999-2001) 1,123.81 Average of subsequent 3 years period of five years preceding the year 1998, when the exemption had been fully availed, was 3.79 lak....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... case the unit violates any of the conditions laid down in clause (a), it shall be liable to make, in addition to the full amount of tax benefit availed of by it during the period of exemptions/deferment, payment of interest chargeable under the Act as if no tax exemption/deferment was ever available to it: Provided that the provisions of this clause shall not come into play if the loss in production is explained to the satisfaction of the Deputy Excise and Taxation Commissioner concerned as being due to the reasons beyond the control of the unit: Provided further that a unit shall not be called upon to pay any sum under this clause without having been given reasonable opportunity of being heard." 6.. The only ground on which tax exempti....