TaxTMI 
TaxTMI 
2019 (5) TMI 119
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....s 226 and 227 of the Constitution of India questioning the endorsement dated 26.09.2009 vide Annexure-R and to declare that the petitioner is entitled for the refund of sales tax under the Government Order No.FD 171 CSL 93 dated 28.08.1993 and as a consequence thereof, direct the respondent to cause refund of sales tax to the petitioner as claimed in the applications dated 02.05.1996 and 27.08.1996. 3. The petitioner is a 100% Export Oriented Small Scale Industrial Unit which carries on business of manufacture, sale and exports of cashew kernels. It is stated that the respondent-State provided incentive of refund of sales tax to Export Oriented Units (for short 'EOUs') which satisfied certain conditions, stipulated under Governmen....
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....er, on issuance of the said endorsement again made a representation reiterating that he would be entitled for refund of sales tax under Government Order dated 28.08.1993 and to consider the same. The respondent by endorsement dated 17.08.2006 held that the petitioner is not entitled for consideration of his request for refund of sales tax. Challenging the said endorsement petitioner filed W.P.No.12839 of 2006. This Court, by order dated 07.01.2009 disposed off the writ petition directing the authorities to pass a reasoned order. After remand, the petitioner was given personal hearing and orders were passed on 26.09.2009 rejecting petitioner's claim. The respondents in their order stated that the Government Order dated 28.08.1993 is issued t....
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....to 28.08.1993, to promote EOUs. It is his contention that the petitioner-Unit fulfills the conditions specified in the Government Order dated 28.08.1993 and the respondent was not right in rejecting petitioner's request for refund of sales tax. 6. Per contra, learned High Court Government Pleader would submit that the learned Single Judge has rightly dismissed the writ petition holding that the incentives would not be available for the existing units and it is only for new EOUs. Further he submits that apart from new EOUs, if the existing EOUs make additional investment during the year, such Units would be entitled for the benefit. The petitioner is neither new EOU nor has made any additional investment during the relevant years. He invi....
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....preamble and relevant portion of the Government Order dated 28.08.1993 read as follows: In the Government Order No.C & 1140 SPC 93, dated 12.07.1993, it has been declared that purchase of raw materials, components, intermediates, semi-finished goods and sub-assemblies, packing materials, consumables, capital goods, spares and material handling equipments from industrial units within the State by the Export Oriented Industrial Units would be exempted from tax to the extent of materials used in meeting their export turnover. The Finance Department considers it necessary to issue the following orders for implementation of the concession announced. Government Order No.FD 171 CSL 93, BENGALURU DATED 28.08.1993 After careful consider....