9911796707
TMI Blog2011 (2) TMI 1564X X X X Extracts X X X X X X X X Extracts X X X X ..... nels. Petitioner is also registered under the Karnataka Sales Tax Act and the Central Sales Tax Act. With a view to promote and encourage exports from the State, Government by its order dated 28.8.1993 granted incentives to the existing as well as new export oriented units. According to the petitioner, as per annexure A, incentive of refund of sales tax. was provided to all export oriented units. Petitioner to avail the benefit of the Government Order at annexure A, approached the respondent authority. The same has been turned down. Interpreting the intent of the new government policy, petitioner is Claiming that as per the government policy, a 100% export oriented unit and also an unit which has exported a minimum of 50% of the value of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or refund of the sales tax which is paid is only for the period August 1993 to July 1998 and not for any other period. Having heard the counsel for the respective parties and also on going through the order passed by this Court - single as well as division bench, it is seen the matter has been kept open the matter to be considered by the Commissioner once again regarding interpretation of the government order dated 28.8.1993. Pursuant to. such remand, once again similar order has been passed by the Commissioner. According to the petitioner, the said finding of the Commissioner is not as per the spirit of the government order. The order passed by this Court in WP 43297/ 1999 on 5.3.2003 by a Single Judge allowing the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... menced during 1958. Might be that it is a 100% export oriented unit or 50% of the value of the goods manufactured are being exported. But, as per a clear understanding of the government. order, it is only in the form of a incentive for those units to be established as on 28.8.1993 to promote export oriented activities or if the units which are modernised by way of additional investment the exemption is applicable. That exemption will not be necessarily for five years if the unit is commenced during 1996-97 and such exemption would be only for a period of one year i.e., till 1998. To say, it the Unit started operating from 1993 August or prior thereto, it is up to July 1998 the payment of the sales tax on the products purchased for manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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