2017 (2) TMI 928

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e as industrially backward for the purpose of extending various concessions like interest free sales tax loan, interest free sales tax deferral, State capital subsidy etc. 2 The Government followed it up with G.O.Ms.No.500, Industries Department dated 14.05.1990, in which, out of 105 industrially backward Taluks, 30 Taluks were declared as industrially most backward Taluks. On the strength of G.O.Ms.No.500, the petitioner decided to establish an industrial unit for manufacturing high frequency heat resistency welded finned tube in Ponneri Taluk which was classified as industrially backward Taluk. The petitioner started taking steps for establishing the unit from February 1995 by purchasing land in Ponneri, obtaining licence from Pollution ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....1996, has referred to this anomaly and in order to alleviate the hardships, had directed that the units in backward Taluks which had commenced production on before 18.09.1997 will be entitled to 9 years interest free sales tax deferral. Unfortunately, the petitioner commenced his production in December 1997 and therefore, the petitioner's unit became disentitled to the benefits of 9 years interest free sales tax deferral, whereas, he was given 5 years interest free sales tax deferral. 5 The petitioner made a representation dated 26.08.1999 to SIPCOT for extension of his eligibility certificate for availing 9 years interest free sales tax under G.O.Ms.No.500, which was negatived by order dated 10.11.1999, challenging which, the petitio....