TaxTMI 
TaxTMI 
2005 (1) TMI 657
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....sales tax exemption to the appellant's unit in terms of the notification issued in S.R.O. No. 1729 of 1993 is unconstitutional, unsustainable and illegal. Writ of mandamus was also sought for directing the first and second respondents to grant sales tax exemption to the appellant's unit in accordance with Notification S.R.O. No. 1729 of 1993. The appellant had purchased 29.387 cents of land for construction of factory for starting an offset press, vide registered sale deeds executed in the year 1997. Copies of the three sale deeds have been produced along with the writ petition covering pages 39 to 91 which made the case bundle bulky and unwieldy. Production of the copies of sale deeds was unnecessary. The details regarding the exe....
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....inancial assistance with the Vijaya Bank, Ernakulam for Rs. 160 lakhs on October 27, 1999. The appellant applied for registration as a small-scale industrial unit to the General Manager, District Industries Centre and got provisional registration on August 14, 2000. The unit got permanent registration on November 5, 2001. According to the appellant, he could not start commercial production due to reasons beyond his control. Request for exemption was considered by the General Manager, District Industries Centre and the application was rejected stating as follows: "The provisional registration of the unit is dated August 14, 2000. As the unit is not found eligible for sales tax exemption, the party was heard by General Manager to know t....
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....rict Industries Centre as well as the Director of Industries and Commerce have rightly rejected the application. The appellant had started commercial production after January 1, 2000. The appellant would be entitled to get the benefit of S.R.O. No. 1092 of 1999 only if the appellants could establish that he had started commercial production prior to January 1, 2000. Admittedly, the production was started subsequent to that date. Hence he is not entitled to get exemption. This legal position has been reiterated by the apex court in the recent decision in State of Jharkhand v. Ambay Cements [2005] 139 STC 74 (SC); [2004] 8 Supreme 163. The apex court was dealing with the Bihar Finance Act, 1981 read with section 7(3)(b) of the Industrial Prom....