9911796707
TMI Blog1994 (2) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... as been recognised as such, and given the benefit of certain subsidy schemes and others, by proceedings, exhibits P2 and P3, of the second respondent. 2.. The petitioner made an application to the second respondent for the issue of eligibility certificate, to get exemption from payment of sales tax as per the Notification S.R.O. No. 969/80 dated September 29, 1980, issued by the Government under section 10 of the Kerala General Sales Tax Act, 1963. Under this notification, women's industrial units, mini industries and small-scale industrial units of Harijans, set up on or after April 1, 1979, are entitled to exemption from payment of tax on the turnover of sale of the goods produced by them, for a period of six years from the date of comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not been explained even by a counter-affidavit in this Court. This is not proper. 3.. Coming to the first contention, the claim of the petitioner for exemption is under the statutory Notification S.R.O. No. 969/80 dated September 29, 1980, as a women's industrial unit. This notification requires production of eligibility certificate from the second respondent as a condition for availing the exemption. This notification has not been superseded, and remains in force, conferring benefits on the three categories of units mentioned therein, viz., mini industries, women's industrial units and small-scale industrial units set up by Harijans. So long as this notification is in force, the petitioner is entitled to avail the benefits thereof, and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Committee, namely, exhibit P5, has therefore to be quashed. 4.. The learned Government Pleader sought to salvage the decision of the District Level Committee with reference to the exemption Notification S.R.O. No. 499/90 dated March 31, 1990 already alluded to by me, which, according to him, holds the field in supersession of S.R.O. No. 969/80. I am unable to accept this contention. It is true that S.R.O. No. 499/90 is a comprehensive notification relating to new small-scale industrial units, which are given exemption subject to their satisfying the conditions mentioned in clauses 1 to 8 of the said notification. But this has not superseded the more liberal benefits given to mini industries, women's industrial units or small-scale indu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t been considered by the authority specified therein to issue the eligibility certificate, viz., the second respondent, but by an extraneous body, viz., the District Level Committee, the second respondent has to be directed to consider the application afresh in the light of the terms and conditions specified in the notification, without being influenced by the decision taken by the District Level Committee. 7.. Exhibit P5 is therefore quashed. The original petition is allowed. The second respondent is directed to reconsider the petitioner's application for exemption in the light of the observations contained in this judgment with opportunity to the petitioner to be heard. He shall pass fresh orders in the matter, within a period of three ..... X X X X Extracts X X X X X X X X Extracts X X X X
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