2011 (2) TMI 1564

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....dustry engaged in the manufacture, sale and export of cashew kernels. Petitioner is also registered under the Karnataka Sales Tax Act and the Central Sales Tax Act. With a view to promote and encourage exports from the State, Government by its order dated 28.8.1993 granted incentives to the existing as well as new export oriented units. According to the petitioner, as per annexure A, incentive of refund of sales tax. was provided to all export oriented units. Petitioner to avail the benefit of the Government Order at annexure A, approached the respondent authority. The same has been turned down. Interpreting the intent of the new government policy, petitioner is Claiming that as per the government policy, a 100% export oriented unit and als....

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....e commenced and such exemption of the benefit of sales tax or refund of the sales tax which is paid is only for the period August 1993 to July 1998 and not for any other period. Having heard the counsel for the respective parties and also on going through the order passed by this Court - single as well as division bench, it is seen the matter has been kept open the matter to be considered by the Commissioner once again regarding interpretation of the government order dated 28.8.1993. Pursuant to. such remand, once again similar order has been passed by the Commissioner. According to the petitioner, the said finding of the Commissioner is not as per the spirit of the government order. The order passed by this Court in WP 43297/ 1999 on....