2004 (6) TMI 610

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....ad been rejected. Facts necessary for the disposal of the appeal which lie in a narrow compass may first be noticed. 2.. The respondent, a private company with unlimited liability (hereinafter referred to as "the company"), had set up an industrial unit at the Industrial Development Area at Kanjikode in Palakkad District and it commenced commercial production of soft drinks in March, 2001. It is an industrial unit under the large and medium category. It had set up the unit with its own fund and, therefore, is a self financed unit within the meaning of the Government Notification S.R.O. No. 1092 of 1999. It applied to the Director of Industries and Commerce for the grant of an eligibility certificate to claim sales tax exemption under the....

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....it prior to the 1st day of January, 2000. An industrial unit shall be considered to have taken such effective steps if it has, (a) obtained provisional registration (applicable only in the case of SSI units), (b) owned or acquired or has been allotted land for establishing the industrial units and applied for financial support from any regular financial institution/Government before January 1, 2000 or (c) in the case of self financed units acquired or placed firm orders for the purchase of the necessary plant and machinery, before January 1, 2000 provided that the unit commences commercial production on or before the 31st December, 2001." It may be mentioned that S.R.O. No. 1092 of 1999 was subsequently amended by S.R.O. No. 295 of 2000 ....