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TMI Blog2017 (2) TMI 928X X X X Extracts X X X X X X X X Extracts X X X X ..... te as industrially backward for the purpose of extending various concessions like interest free sales tax loan, interest free sales tax deferral, State capital subsidy etc. 2 The Government followed it up with G.O.Ms.No.500, Industries Department dated 14.05.1990, in which, out of 105 industrially backward Taluks, 30 Taluks were declared as industrially most backward Taluks. On the strength of G.O.Ms.No.500, the petitioner decided to establish an industrial unit for manufacturing high frequency heat resistency welded finned tube in Ponneri Taluk which was classified as industrially backward Taluk. The petitioner started taking steps for establishing the unit from February 1995 by purchasing land in Ponneri, obtaining licence from Pollution ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9.1996, has referred to this anomaly and in order to alleviate the hardships, had directed that the units in backward Taluks which had commenced production on before 18.09.1997 will be entitled to 9 years interest free sales tax deferral. Unfortunately, the petitioner commenced his production in December 1997 and therefore, the petitioner's unit became disentitled to the benefits of 9 years interest free sales tax deferral, whereas, he was given 5 years interest free sales tax deferral. 5 The petitioner made a representation dated 26.08.1999 to SIPCOT for extension of his eligibility certificate for availing 9 years interest free sales tax under G.O.Ms.No.500, which was negatived by order dated 10.11.1999, challenging which, the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us Petition is closed." 8 Heard Mr.Soundararajan, learned counsel for the petitioner and Mr.Kanmani Annamalai, learned Additional Government Pleader (Taxes) for respondents 1,3 and 4. 9 This writ petition was admitted in the year 2003 and more than 9 years have lapsed. After lapse of 9 years, the petitioner has paid the sales tax to a tune of Rs. 1,50,97,285/- to the Department. Thus, in effect, even without any Government Order, the petitioner has availed the benefits of the interest free deferral scheme. In the light of the above, nothing survives in this writ petition. However, there is some justification in the contention of the petitioner that after having invested so much of money on the assurance given by the Government in G.O.Ms.N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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