TaxTMI 
TaxTMI 
2019 (4) TMI 529
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....he appeals, three writ petitions have been tagged in which the petitioner/appellant has challenged the order passed by the Assessing Officer, namely, the Commercial Tax Officer, Pondicherry assessing the petitioner/appellant to tax under Section 13(2) of PGST Act r/w. Section 81 of Pondicherry Value Added Tax Act, 2007 )PVAT Act) for the assessment years 2005-06, 2006-07 and 2007-08. 3.Writ Appeal Nos.595 to 598 of 2014 were filed challenging the common order in W.P.Nos.24271 to 24274 of 2011 dated 11.03.2014. In the said writ petitions, the appellant challenged the notices dated 28.09.2011 issued by the Assessing Officer under the provisions of the PGST Act proposing that the claim made by the appellant for exemption for the relevant period is proposed to be rejected and the entire turnover is proposed to be taxed at 35% as per Sl.No.1 under Part-L of the First Schedule of PGST Act r/w. Section 81(4) of PVAT Act. These notices were issued for the assessment years 2004-05, 2005-06, 2006-07 and 2007-08. The writ petitions were dismissed by the learned Single Bench. As the legal issue involved in all these cases are identical, namely, as to whether the appellant is entitled for exe....
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....ady invested in the infrastructure required for such industries and have not availed any benefit of sales tax exemption, they were allowed to avail the general exemption available to all industries in the said notification dated 30.03.1999. The notification came into force with effect from 01.04.1999. The Government vide G.O.Ms.No.36/2000/F.2 dated 21.07.2000 while reiterating the discontinuance of exemption made in notification issued in G.O.Ms.No.15/74/Fin.(CT) dated 25.06.1974 and G.O.Ms.No.164/86/F.6 dated 29.09.1986 provided for exemption in respect of industries subject to fulfilling certain conditions. To put it in simpler terms the notification granted relief to those industries which were in the pipe-line but the important condition is that they should start production within two years from the date of issue of notification i.e. two years from 21.07.2000 i.e. they should have commenced the production on or before 20.07.2002. 6.The appellant's case before the learned Single Bench is that they are entitled to the benefit of exemption notification in G.O.Ms.No.35/99/F.2 dated 30.03.1999. This argument was rejected by the learned Single Bench and the appellant is before u....
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.... the above factual details, the learned Senior Counsel submitted that the case of the appellant would squarely fall within the four corners of the exemption notification in G.O.Ms.No.36/2000/F.2 dated 21.07.2000 and this aspect was not placed before the learned Single Bench since the appellant had no knowledge of the Governmental action and that they had extended the benefit to another industry which was engaged in the manufacture of Indian Made Foreign Liquor. Thus the submission of the learned Senior Counsel is to remand the matters for fresh consideration to the Assessing Officer so as to consider all the contentions of the appellant afresh. 8.Mr.T.P.Manoharan, learned Senior Counsel appearing for the respondents would submit that the writ appeals are devoid of merits, the appellant cannot be permitted to canvas a new ground which was never canvassed before the learned Writ Court. Further, even assuming G.O.Ms.No.36/2000/F.2 dated 21.07.2000 is applicable to the appellant, yet they will not be entitled to exemption since they have not started production within two years from the date of the said notification, i.e. two years from 21.07.2000. As admittedly the commercial product....
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.... Department, Pondicherry, to the extent that the new industries commencing production of any of the following items,- (i) Indian Made Foreign Liquor; (ii) Generators, their spare parts, accessories, radiators, their spare parts and accessories; or (iii) Soaps, soap powders and detergents in all their forms, on or after 1st April, 1999 shall not be eligible for exemption from tax payable under the said Act, as provided in the said Notifications: Provided that if any of the said industries or their branches have obtained any licence before 1st April 1999, have already invested in the infrastructure required for such industries and have not availed any benefit of sales tax exemption, they will be allowed to avail the general exemption available to all industries in the said Notifications: Provided further that this concession shall not be applicable to Indian Made Foreign Liquor sold at less than Rs. 600 per case 2.This Notification shall come into force with effect from 1st April, 1999. 12.The contention before the learned Writ Court was that the appellant had secured the license before 1st April 1999 by relying upon the provisional certificate issued by the Directorate ....
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.... per clause (b) of G.O.Ms.No.36 there should be fully completed infrastructure and clause (b) of G.O.Ms.No.36 dated 21.07.2000 reads as hereunder: "(b) the industries should own land or building or should have acquired the land or building either by purchase or on lease or on rent; or" If the intention of the Rule make Authority, while issuing G.O.Ms.No.35 had been that there should be fully completed infrastructure on the cut-off date, then that would have been reflected in the said Government Order as has been reflected in G.O.Ms.No.36. The intention of the Rule making Authority is clearly indicated in G.O.Ms.No.35 and as far as the first proviso to the said Government Order is concerned, there is no ambiguity at all. As far as G.O.Ms.No.36 is concerned, it goes one step further whereas G.O.Ms.No.35 gives more concession. That is, when clause (b) of G.O.Ms.No.36 mandates that the industries should own land or building or should have acquired the land or building either by purchase or on lease or on rent, the second condition under the first proviso to G.O.Ms.No.35, which is under challenge in this writ petition, states that mere investment in infrastructure is sufficient to a....
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....(3) of section 19 of Pondicherry General Sales Tax Act, 1967 (Act No.6 of 1967), the Lieutenant-Governor, Pondicherry, having been satisfied that it is necessary so to do in the public interest, is pleased to discontinue the exemption made in Notification issued in G.O.Ms.No.15/74/Fin(CT), dated 25th June, 1974 and G.O.No.164/86/F.6 dated 29th September, 1986: Provided that the exemption made in respect of industries which have already come in will be continued for the period of their eligibility: Provided further that the industries in the pipe-line will be entitled for the incentive of exemption from the levy of sales tax on the turnover from the sale of goods manufactured by the industries for the period specified therein from the date of commencement of production, if such industries fulfil any one of the following conditions:- (a) the industries should have been registered with the Industries Department of the Government of Pondicherry/Central Government; (b) the industries should own land or building or should have acquired the land or building either by purchase or on lease or on rent; or (c) the industries should have applied for a loan for the project to a Bank o....