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TMI Blog2011 (8) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... 17(1), is in exercise of delegated legislative power of the State Government. It is open to the Government to exempt any type/category of goods. This Court in exercise of jurisdiction under Article 226 of the Constitution of India cannot interfere with the exercise of legislative powers of the Government. Petition dismissed. - W.P.(MD)No. 10563 of 2006 - - - Dated:- 8-8-2011 - Vinod K. Sharma, J. P. Radhakrishnan for the Petitioner S. Bharathi, Govt. Adv. for the Respondent ORDER 1. The petitioner seeks a Writ in the nature of declaration declaring the notification No.No.II (1)CTRE/100/97 issued vide G.O.Ms.No.528, CT and RE, dated 21.11.1997, as amended by Notification No.II(i)/CTRE/43(a-3)/98, issued vide G.O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1)/CTRE/43(a-3)/98 - grants. "Exemption in respect of the payable by any dealer on the sale of raw materials, packing materials and consumable goods to the registered 100% Export Oriented Units in this State and units located in the Chennai Export Processing Zone". 4. The Development Commissioner requested the Government that instead of refund of tax the export oriented units may be exempted from payment of sales tax as the amount involved for the year 1996-1997 was only Rs.26 lakhs. On the recommendations of the Development Commissioner, State Government in exercise of powers under Section 17(1) of the TNGST Act, issued impugned notification dated 21.11.1997, which reads as under: COMMERCIAL TAXES and RELIGIOUS ENDOWMENTS (B2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing Zone(MEPZ) may be exempted from payment of sales tax. 3. Government examined the matter in consultation with the Special Commissioner and Commissioner of Commercial Taxes. With a view to encourage the exports from Tamil Nadu they arrived at a decision that all raw materials purchased within the State by registered 100% Export Oriented Units and units located in Chennai Export Processing Zone(CEPZ) will be fully exempted from payment of sales tax. 4. The appended notification will be published in the Tamil Nadu Government Gazette. ANNEXURE NOTIFICATION In exercise of the powers conferred by sub-section (1) section 17 of the Tamil Nadu General Sales Tax Act, 1959(Tamil Nadu Act 1 of 1959), the Governor of Tamil Na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PROCESSING ZONE VARIATION TO NOTIFICATION NO.ii(1)/ctre/43(A-3)/98 (TNGST Part II - Section 1/April 1,1998 (G.O.Ms.No.104, Commercial Taxes and Religious Endowments 1st April 1998) In exercise of the powers conferred by sub-section (3) of Section 17 of the Tamil Nadu General Sales Tax Act, 1959(Tamil Nadu Act 1 of 1959), the Governor of Tamil Nadu hereby makes the following variation to the Commercial Taxes and Religious Endowments Department Notification No.II(1)/CTRE/100/97 published at Page 90 of part II-- Section 1 of the Tamil Nadu Government Gazette dated the 17th December 1997. VARIATION In the said notification for the expression 'raw materials', the expression "raw materials, packing materials and cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any other items in the notification issued under Section 17(1) of the Act, it being legislative function, therefore is not subject to judicial review. 10. This court can only look into the validity of the Act or notification to see whether it is in consonance with law, but, certainly cannot direct the State Government to issue a notification in particular manner as contended by the learned counsel for the petitioner. 11. The inclusion of raw material, packing materials, consumable goods, only for exemption cannot be said to be violative of Section 4-E of Tamil Nadu General Sales Tax Act, to call for any interference, as prayed for. This Court cannot legislate the prayer in the Writ is in the nature asking this Court to direct, the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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