2015 (4) TMI 955

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..... erred to above. Perusal of Rule 8A of Tamilnadu Minor Mineral Concession Rules, 1959 shows that grant of quarry lease is the domain of the State Government. In accordance with such Rule, the State has equal power to permit use thereof under any other arrangement for raising the output from the quarry. Since the quarry belongs to the State and appellant was user thereof, the goods procured without .....

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..... Record reveals that the goods procured duty free by the EOU appellants were used for raising of granites from the quarries owned by State of Tamilnadu. Learned Advocate appearing for appellants submitted that the quarries belong to the State of Tamilnadu and Tamilnadu Minerals Ltd. permits the processors to raise the granite as well as process the same for the purpose of export. Appellant carri .....

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..... accordance with agreement referred to above. Perusal of Rule 8A of Tamilnadu Minor Mineral Concession Rules, 1959 shows that grant of quarry lease is the domain of the State Government. In accordance with such Rule, the State has equal power to permit use thereof under any other arrangement for raising the output from the quarry. Since the quarry belongs to the State and appellant was user thereo .....

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