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TMI Blog2019 (12) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... n respect of goods manufactured by them for a period of 5 years if the location of the industry is in Pondicherry and Yanam regions - There is no dispute that the industry of the petitioner was set up within the Union Territory of Pondicherry and therefore that was entitled to the exemption as per the Notification, for a period of five years. However, it is not exemption 'commodity wise', but it is to 'all goods manufactured by the industry set up in Pondicherry' for a period of 5 years. Admittedly, the petitioner had availed exemption in respect of 'Detergent Cakes' for a period of five years from 1996 to 2001, but merely because it commenced production of 'Toilet Soaps' in the year 1997, it cannot get 5 yea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her type of product viz., 'Toilet Soaps', whereas the commencement of production of 'Detergent Cakes' by the Assessee was started on 25.05.1996 itself. 2. The relevant reasons recorded by the Tribunal is in paragraph Nos.12 13 of the impugned order, are quoted below for ready reference. 12. In this case, it is an admitted fact that the Pondicherry Government has exempted payment of GST/PGST for a period of five years with effect from 19.05.1996 to the appellant company. Therefore, the company had included additional items and claimed exemptions for five years from the date of inclusion of additional items. In this context, the 1st appellate authority has pointed out th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to cessation of the exemption period at the end of five years. On the other hand, the appellant herein had commenced manufacturing of additional items on another day, towards the end of the five year period and claimed exemption from that date onwards which was not the intention of the notification or the original exemption. The attempt of the appellant is only to avail the exemption permanently. The appellant cannot seek exemption beyond five years from the date of original order granted for exemption date 29.05.1996. The 1st appellate authority also elaborately discussed about the entitlement of the appellant and rightly dismissed the appeal. Therefore, as discussed above, this Court is of the opinion that there is no infirmity found o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication No.F.2/4/71-UTL dated 9th December 1971 of the Government of India, Ministry of Home Affairs, New Delhi, the Lieutenant-Governor of Pondicherry, being satisfied that it is necessary so to do in the public interest, is pleased to grant exemption from payment of tax under the Central Sales Tax Act, 1956 by all industries, in respect of goods manufactured by them - (i) for a period of 5 years from the date of commencement of production, for those industries located in Pondicherry and Yanam regions; (ii) for a period of 10 years from the date of commencement of production for those industries located in Karaikal and Mahe regions. 2. This notification shall be deemed to have come i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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