2012 (10) TMI 963

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.... Pillai and T.K. Shaij Raj For the Respondents : Sojan James, Special Government Pleader, JUDGMENT :- Heard the learned counsel for the petitioner and the learned Special Government Pleader appearing for the respondents. 2. Petitioner is a Small Scale Industrial Unit. By Ext.P1, it obtained Provisional Registration as a SSI Unit with effect from 21.05.1992. Thereafter, they commenced p....

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....tion from Sales Tax. It is to be mentioned that the petitioner was not claiming enhancement of the limit of exemption or modification of the period of exemption. 4. However that request of the petitioner was rejected by the second respondent as per Ext.P5 order. Reason mentioned in Ext.P5 is that the petitioner commenced manufacture of the two new products after 01.01.2000. Against Ext.P5, the ....

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....RO No.295/2000 dated 31.03.2000, the cut off date for commencing production specified in SRO No.1729/1993 as amended by SRO No.1092/1999 was extended to 31.12.2001. It was therefore, without taking note of the amendment made, the second respondent passed Ext.P5. 7. Coming to Ext.P7, the appellate order passed by the first respondent is concerned, although the appeal was filed against Ext.P5, th....

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.... petitioner has ceased to be a provisionally registered unit and therefore, cannot be granted the benefit is concerned, the provision in the SRO, providing the benefit of exemption in the units having provisional registration and commenced production within the period specified therein, prima facie, does not mean that units, which were initially having provisional registration and subsequently obt....