9911796707
TMI Blog1996 (1) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... unit commences its commercial production, i.e., from September 28, 1991 to October 27, 2000. It is not in dispute that the petitioner commenced commercial production. For the year 1993-94, the sales tax deferral for Rs. 30,553, was granted. On August 7, 1995, the Deputy Commercial Tax Officer, Krishnagiri, issued a notice to the petitioner in which he stated that during the year 1994-95, the petitioner has not manufactured any commodity for a continuous period of 6 months and therefore he is ineligible to obtain the benefit under the Interest Free Sales Tax Deferral Scheme. He extracted condition No. 9 of the agreement between the petitioner and the Commercial Taxes Department which reads as follows: "If the new/expanded/diversificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there was commercial production, the product manufactured was only maize flour which is not exigible to sales tax in Tamil Nadu. The Deputy Commercial Tax Officer has not indicated on what basis he has come to a conclusion that the new industrial unit for which the deferral scheme is applied should manufacture only products exigible to sales tax. Even at the time of hearing of this petition, no material is placed before this Tribunal which may show that the benefit of the deferral scheme is available only if the unit manufactures exigible commodities. We have already referred to clause 9 of the deferral scheme which provides for the withdrawal of the concession, in cases where the new unit stopped normal production which according to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition which is not a part of the scheme. It is true that in the eligibility certificate issued to the petitioner by the Tamil Nadu Industrial Investment Corporation Limited, it is mentioned that the petitioner Ghouseiya Gram Flour Mills situated in Krishnagiri in Dharmapuri Taluk is manufacturing gram dhall flour. The mention of the works "manufacturing gram dhall flour" is merely descriptive of the industrial unit of the petitioner and the certificate does not state that the certificate would be valid only if the petitioner would continue to manufacture gram dhall flour only and nothing else. In such circumstances, I have no hesitation to hold that the petitioner who continues his manufacturing activity and, who has not stopped normal prod ..... X X X X Extracts X X X X X X X X Extracts X X X X
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