TaxTMI 
TaxTMI 
2004 (9) TMI 628
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.... as "the Act"), even though there was no dispute as to the eligibility of the petitioner to avail the deferral of sales tax as per the Government Order in G.O. Ms. No. 500 Industries (M.I.G-II) dated May 14, 1990 read with the eligibility certificate No. 11 dated February 18, 1991 issued by the State Industries Promotion Corporation of Tamil Nadu Limited (SIPCOT), and the statutory notification issued by the Government in that regard by G.O.P. No. 92, Commercial Taxes and Religious Endowments Department dated February 22, 1991 under section 17 of the Act. Aggrieved by the said demand notice, the petitioner moved the Special Tribunal in O.P. No. 805 of 2002 seeking to quash the said notice dated July 31, 2002 pointing out that the....
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....ondent herein in Rc. 1811 of 2002 dated July 31, 2002 and quash the proceedings of the third respondent, while directing the first and second respondents herein to forbear from proceeding further pursuant to the proceedings of the second respondent herein in Rc. 1811 of 2002 dated July 31, 2002 or in any manner interfering with the business of the petitioners herein pursuant thereto. Mr. Natarajan, learned Senior Counsel appearing for the petitioner, inviting our attention to the G.O. Ms. No. 500 Industries (M.I.G-II) dated May 14, 1990 as well as the eligibility certificate and the statutory notification issued by the Government in that regard by G.O.P. No. 92, Commercial Taxes and Religious Endowments Department dated February 22, 1991 u....
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....uary 22, 1991 under section 17 of the Act, particularly, Notification-II, read thus: "In exercise of the powers conferred by sub-section (1) of section 17-A of the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959), the Governor of Tamil Nadu hereby defers the payment of tax payable,-- (a) by the new industries in the seventy-five backward taluks annexed to this notification, on the sale of the products manufactured by these units for a period of nine years from the date of commencement of production on or after the 14th May, 1990 up to a ceiling of total investment made in fixed assets, after deducting the quantum of tax under Central sales tax for the same period subject to the condition that these units produce to t....
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....shall be eligible for only one expansion or diversification of the existing unit, it carried out in the same taluk where the original project is located." Clause (1) of the agreement between the Department of Sales Tax and the petitioner dated January 27, 1992 reads thus: "1. The tax/surcharge/additional surcharge/additional tax/Central sales tax to be deferred shall relate to the tax on the sale of the products manufactured by the new unit/expansion-diversification unit of the existing industries in Tamil Nadu." Similarly, the fact that even though the petitioner initially registered the Company in the name of "Tvl. Integrated Water Proofing Limited", they subsequently got their name amended in an abbreviated fo....