9911796707
TMI Blog2010 (1) TMI 1106X X X X Extracts X X X X X X X X Extracts X X X X ..... red as an "SSI unit" before the fourth respondent as borne by exhibit P1 certificate of registration. The said industrial unit was set up in the year 1991 and commercial production was set up in the very same year. The product manufactured as shown in exhibit P1, is "curry powder", which was later amended including/incorporating, chilly powder, coriander powder, turmeric powder, sambar powder, meat masala and pickle powder. It is stated that, by virtue of the policy of the Government, the petitioner's industrial unit being owned and operated exclusively by women, has been classified as a project under the "Women Industrial Programme " (WIP) as reflected from exhibit P3 certificate issued in this regard. By virtue of the classification a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f exhibit P1, giving the different items/products as items 1 to 6 vide the amendment dated on September 18, 1998. As per the said endorsement, the products manufactured and marketed by the petitioner are: 1. chilly powder, 2. coriander powder, 3. turmeric powder, 4. sambar powder, 5. meat masala and 6. pickle powder. On the basis of the amendment carried out as above, the petitioner submitted a fresh application for exemption as instructed by the Government, vide exhibit P4; which was considered by the fourth respondent and exemption was granted only in respect of "sambar powder, meat masala and pickle powder", while the claim in respect of the other items was rejected. In the meanwhile , as per the decision rendered by the Full Bench of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Full Bench in holding that "turmeric" and "turmeric powder" are two different entities involving a manufacturing process (as held in the decision cited in (supra)) is very much applicable in the case of "chilly powder" and "coriander powder" as well. The learned Government Pleader appearing for the respondents submits that the idea and understanding of the petitioner is quite wrong and misconceived, particularly in view of the fact that there is already a decision rendered by the Full Bench of this court in Namputhiris Pickle Industries v. State of Kerala [1994] 92 STC 1; [1993] 1 KTR 327; [1993] 1 KLT 486 wherein a specific finding has been rendered, holding that there is absolutely no difference between "chilly" and "chilly powder" and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... powder " as an item eligible for exemption. This was followed by exhibit P8, whereby the product "turmeric powder" happened to be included in exhibit P6 with effect from February 24, 1992. On going through the rival contentions, the crucial point to be considered is, whether the reliance placed on exhibit P11 S.R.O. by the 4th respondent for rejecting the claim for exemption in respect of the unit of the petitioner with regard to the products "chilly powder" and "coriander powder" is correct or not. Obviously, in exhibit P11 S.R.O. (opening paragraph), it is stated as issued in supersession of the notification issued vide GO/MS No. 74/80/TD dated 29th September, 1980 published as S.R.O. No. 968/80 in the Kerala Gazette Extraordinary No. 42 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the mini industrial units, women's industrial units and the SSI units set up by Harijans. There is also another distinction, in so far as, in the prior general Notification S.R.O. No. 968/80, the exemption is only for a period of "five" years; whereas in the "special notification" S.R.O. No. 969/80, it is for a period of "six" years; which by itself shows that a conscious decision was taken by the Government in treating the concerned units separately and more/wider privileges, benefits and advantages were extended to the units coming within the purview of the special Notification S.R.O. No. 969/80. The petitioner's unit, being one exclusively owned and operated by women, it very much satisfies the requirements under exhibit P10 S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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