9911796707
TMI Blog2020 (2) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... by the learned Single Judge dismissed the Writ Petitions filed by the petitioner company/Tamil Nadu Petroproducts Limited on the issues arising out of Interest Free Sales Tax Deferral Scheme promulgated vide G.O.Ms.No.500, Industries (MIG.II) Department, dated 14.05.1990. 2.The controversy in brief revolves around the interpretation of the terms 'Base Production Volume and the Base Sales Volume as eligibility for claiming the sales tax by the Assessee'. 3.In another G.O.Ms.No.119, Commercial Taxes and Religious Endowments Department, dated 13.04.1994 issued by the State Government, the State Government giving illustration of the Company of M/s.Ashok Leyland Limited pointed out that the criteria of Base Production Volume and Base S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llegedly new unit having been started by the same management or ownership or where the substantial controlling capital is put in by the same group of companies. v) The Base Production Volume and the Base Sales Volume will have to be worked out and incorporated in the eligibility certificates at the time of issue by SIPCOT and District Industries Centres." 4.The Eligibility Certificate (E.C.) was issued to the appellant/ petitioner by the Competent Body viz., State Industries Promotion Corporation of Tamil Nadu Limited (SIPCOT) on 28.12.1999 and Clause 5.3 of that Eligibility Certificate computed the benefit of deferral available to Assessee on the following basis: "5.2 The unit shall enter into an agreement with the Assistant Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which have been disposed of and dismissed by the learned Single Judge, by a common order dated 26.04.2012, aggrieved by which, the petitioner/ Assessee has approached this Court by filing the intra-Court Appeals before us. 7.Having heard the learned counsel for the parties and upon perusal of the materials placed before us, we are of the opinion that while no valid exception can be taken to the Clause 5.3 of the Eligibility Certificate issued in terms of the G.O.Ms.No.119 dated 13.04.1994 read with original notification G.O.Ms.No.500 dated 14.05.1990, but they seems to have genuine confusion which is arising on the computation of the Base Production Volume/Base Sales Volume on availing taxable turnover in the present case. Whether the Bas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt under the said Scheme as per clause 5.2 of the Eligibility Certificate dated 28.12.1999 quoted above. 8.Obviously, this factual exercise based on the questions of interpretation of terms of the Scheme itself cannot be undertaken by this Court in its extraordinary jurisdiction conferred under Article 226 of the Constitution of India. We are also constrained to observe that after long lapse of the period right from the Eligibility Certificate issued in favour of the petitioner form the year 1999 by now almost 20 years have passed by and in past 10 years even the deferral amount of the surplus revenue over and above the Base Turnover was required to be collected by the Revenue Department. But we are informed by the learned counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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