AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2005 (11) TMI 453
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.... coffee curing industries figure at Sl. No. 7 of the category of non-manufacturing service sector industries included in the appendix IV of Government Order No. CI 30 SPC 96, dated April 1, 1996. The said Government Order dated April 1, 1996 in itself is a notification indicating the State Industrial Policy--incentive package vide Government Order No. CI 30 SPC 96, dated March 15, 1996. The petitioners have approached this court time and again for the tax benefits that they can avail for claiming as exemption or avoiding payment or the tax liability, which in the understanding of the petitioners, is a benefit to which they are entitled to under the notification dated May 14, 1999 but which has been denied to them in the respective assessm....
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....are claiming certain benefits which as of now had been denied by the assessing authorities and the petitioners had, it appears, pursued the matter by filing further appeals before the first appellate authority and second appellate authority, as the case may be. In the interregnum, the petitioners had approached this court by filing W. P. Nos. 38367, 38687 and 35926 of 2001, praying for issue of a declaration that they are entitled to certain tax benefits in respect of the activities of purchase of coffee, which the petitioners purchase from the growers and used in their industrial activities and in respect of which they claim benefits under the Government Order dated March 15, 1996 and May 14, 1999. These petitions were disposed by this co....
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.... of annexures E and F. Sri Anand, learned Government Advocate, is right in his submission that this court cannot introduce what has not been included in annexures E and F. In these circumstances, his submission is accepted. But at the same time, I must see policy of the Government at annexure B. It categorically provides for considering coffee industry. It has to be given its full meaning for the purpose of encouragement of these industries as well. In these circumstances, without quashing annexures E and F, I deem it proper to issue a direction to the Government to take appropriate action in terms of the policy/law as applicable in the matter of tax concession to the coffee curing industries and issue appropriate notification in accordance....
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.... sale tax liability at the sale point. It is on being aggrieved by this endorsement that the present writ petitions are filed. It is the submission of Sri G. Sarangan, learned Senior Counsel appearing for the petitioners, that the endorsement is clearly in the teeth of the directions issued by this court in W. P. Nos. 38367, 38687 and 35926 of 2001, which, in fact, had been the subject-matter of appeals before a division Bench and which had been dismissed. Learned Senior Counsel submits that the respondent-State Government instead of complying with the directions and issuing a notification clarifying the position and extending the benefit to persons like the petitioners, has issued such an endorsement, which is in clear disregard of the di....
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....ight, it is the folly of the petitioners to approach this court seeking any clarification than to seek such say in the matter by the committee concerned. Even to the understanding of the petitioners, the endorsement has no consequence and it is only the say of the State Level Committee which matters; it is equally necessary for this court to examine the contention and the validity of this notice in these writ petitions. It is really not necessary for this court to examine the correctness or otherwise of such endorsement, more particularly for making the endorsement the subject-matter for issuing a writ of certiorari. The endorsement, if at all, can be in the nature of an opinion expressed on a particular application filed by the petitione....