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TMI Blog1986 (12) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... the small-scale industries" set up after 1st April, 1979, and hence coming within the purview of notification S.R.O. No. 968/80 issued by the Government of Kerala in exercise of the powers vested in them under section 10 of the Act. The assessee claimed exemption from payment of sales tax in respect of the sale of the coconut oil and oilcake produced by him in the mill, under the abovementioned notification. The assessing authority repelled this claim for exemption for two reasons, namely, that the assessee did not produce the proceedings of the General Manager, District Industries Centre, declaring the eligibility of the unit for exemption and that the assessee was running the oil-mill only as a lessee from C.P. Abeeda and as such was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic interest so to do, hereby make an exemption in respect of the tax payable under the said Act on the turnover of the sale of goods produced and sold by the new industrial units under the small-scale industries for a period of five years from the date of commencement of sale of such goods by the said units subject to the conditions that the tax if any collected by such units by way of tax on their sales shall be paid over to Government and that sales tax, if any, already paid by such units to Government shall not be refunded: Provided that such units shall produce proceedings of the General Manager, District Industries Centre, declaring the eligibility of the units for claiming exemption from sales tax: Provided further that the cumula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whether the goods are produced and sold by a "new industrial unit" as defined in the explanation. The notification does not on its terms confine the exemption to the owner of the unit who has invested money for its being set up, as the first two authorities would have it to be. The exemption is extended to all goods produced and sold by the unit. A person running the industrial unit, whether as owner or as lessee or even as a licensee having complete control over the unit is entitled to the exemption so long as the goods are produced in the unit and sold by him. We do not find in the notification any words of limitation, delimiting its scope and applicability to persons who are owners in the strict sense of the term. 5.. Counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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