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2017 (2) TMI 928 - MADRAS HIGH COURTBenefit of concessions provided by G.O.Ms.No.500 - benefit to industrially backward Taluks - later, Instead of declaring a Taluk as a backward or most backward area, the Government decided to declare a block comprising several Taluks as backward or most backward - the Government and the Secretary to Government, by communication dated 30.09.1996, 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 - whether the petitioner who was taking steps to develop a Taluk, will be entitled for the benefit for 9 years? Held that: - 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 ₹ 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.No.500, he cannot be suddenly denied the benefits of the said Government Order on the ground that he had not started production on 18.09.1997. Petition closed.
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