TMI Blog2003 (8) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... l during 1990 on the basis of the impugned Industrial Policy. A copy of the Government Order is filed at annexure A. Sales tax concession was implemented in terms of section 8-A of the Act. Notifications dated June 7, 1989 are filed at annexures B and C. Petitioner was issued with eligibility certificate by the Department of Industries in terms of annexure D. Assessment order was passed by the Assistant Commissioner of Commercial Taxes for the year 1994-95. Petitioner understood the Government Order as a liability to the extent of 50 per cent on the petitioner and 50 per cent as tax exemption. Petitioner's understanding was accepted by the Additional Deputy Commissioner. Thereafter, the matter was reopened and subsequent assessment orders w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ercial production subject to a total ceiling of rupees twenty lakhs. In case of small-scale units in Zone III the ceiling is thirty lakhs. Notification dated June 7, 1989 provides for a table. Insofar as SSI units are concerned, it provides for exemption for a period of 7 years from the date of commercial production or from the date of notification whichever is later. Explanation II provides for no eligibility under certain circumstances. It states that the provisions of the notification shall not be applicable to the turnover on which tax is collected by the eligible units under the provisions of the Karnataka Sales Tax Act. 6.. In the case on hand, it is seen from the material on record that the petitioner is issued with a certificate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecial case and exemptions are to be understood in terms of the notification. Understanding/misunderstanding of the petitioner/ Deputy Commissioner is not a ground to set aside the clause. 8.. Insofar as merits of assessment proceedings are concerned, admittedly they are appealable in character. Therefore I deem it proper to direct the petitioner to avail of the appeal remedy within four weeks from the date of receipt of a copy of this order. If any such appeal is filed within four weeks, in terms of this order, the appellate authority would consider the case on merits, in accordance with law and complete the proceedings within six months from the date of receipt of a copy of this order. Ordered accordingly. No costs. Petition dismisse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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