9911796707
TMI Blog1986 (7) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... cence on June 10, 1980 to manufacture cement. The management of the company placed orders in May, 1981, for plant and machinery. The factory was ready in November, 1981. The company's production commenced on March 17, 1983. The total investment of the company is Rs. 5.9 crores. The factory is at Ippalnegaon in a tribal village in the scheduled area of Asifabad taluk, Adilabad district. The issue r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thdrawn, therefore, they are liable to pay sales tax for the relevant period of five years. The State Government in the orders G.O. Ms. No. 455 on May 3, 1971 and G.O. Ms. No. 201 on December 17, 1976, speaks of advice from an Expert Committee in the month of January 1975 and a report in February 1976 recommending the State to implement industrial schemes in the areas specified in the Fifth Sche ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whose total capital investment does not exceed rupees one crore and set up' shall be substituted". When the company assailed the show cause notice, earlier this Court directed the company to submit explanation, but that order is set aside by the Supreme Court in Civil Appeal No. 401 of 1986 dated January 24, 1986. The writ petition is now heard on the merits of the case. The company asserts the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ier in G.O. 606 is no more available from March 2, 1982. In support of this contention, the learned Government Pleader cited two cases: State of Kerala v. Velayudhan [1963] 14 STC 382 (Ker) and the other Parthasarathy Mudaliar v. State of Madras [1957] 8 STC 632 (Mad.), and stressed from the case cited first that the ratio in that case applies on all fours for this case. We are unable to agree wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ms. No. 302. The company commenced production from March 17, 1983, therefore, is entitled to the exemption from the Andhra Pradesh General Sales Tax Act, 1957, under G.O. 606 dated April 9, 1981. No other point has been argued in this writ petition by the learned Government Pleader. The writ petition is allowed as indicated above. No costs. Advocate's fee Rs. 500. Writ petition allowed. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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