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TMI Blog1994 (3) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation is that oil mills producing coconut oil have ceased to be eligible for tax exemption from April 1, 1991 onwards. In O.P. No. 10909 of 1991, the period of exemption is from April 4, 1990 to March 31, 1991, in O.P. No. 11440 of 1991, it is from January 28, 1989 to March 31, 1991 and in O.P. No. 11628 of 1991, it is from December 1, 1989 to March 31, 1991. Petitioners claim that the exemption should extend for the entire period of five years mentioned in S.R.O. No. 968/80 dated September 29, 1980, which applies to the latter two cases and S.R.O. No. 499/90 dated March 31, 1990, which applies to the first of the cases. 2.. By S.R.O. No. 968/80 which was a notification issued under section 10 of the Kerala General Sales Tax Act, 1963 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... years from the completion of such diversification/expansion/modernisation as certified by the General Manager of the District Industries Centre. Provision was also made regarding existing units which had not exhausted their benefits under S.R.O. No. 968/80 for grant of the liberalised exemptions under this notification, subject to the condition that the aggregate exemption including that already availed of, shall not exceed the period and the monetary limits prescribed in this notification. New industrial units were defined to mean undertakings set up on or after April 1, 1990, which had obtained a permanent registration from the Department of Industries and Commerce on or after that date. 4.. To avail of the exemptions under S.R.O. Nos. 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the powers conferred by section 10 of the Kerala General Sales Tax Act, 1963 (Act 15 of 1963), the Government of Kerala having considered it necessary in the public interest so to do, hereby direct that the exemptions contained in notifications issued in (1) G.O. (Ms) No. 74/ 80/TD dated 29th September, 1980, published as S.R.O. No. 968/80 in Gazette No. 42 dated the 21 October, 1980, (2) G.O. (P) No. 94/89/TD dated 27th April, 1989, published as S.R.O. No. 654/89 in the Kerala Gazette Extraordinary No. 393 dated the 27th April, 1989, and (3) G.O. (P) No. 68/90/TD dated 31st March, 1990 published as S.R.O. No. 499/90 in the Kerala Gazette Extraordinary No. 351 dated the 31st March, 1990 shall not apply to any oil mill in the State in w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r those oil mills which have produced the proceedings referred to therein before the assessing authority. This carries no meaning and looks incongruous inasmuch as the availability of the benefit of the notifications is itself conditional on the assessee producing the proceedings mentioned before the assessing authority. The Government Pleader however sought to infuse some sense into this clause by reading it as requiring the production of the proceedings required, before the assessing authority, on or before March 31, 1991. In other words the submission was that if the proceedings had been produced before the assessing authority before that date, the benefit will accrue and continue for the full term, but not otherwise. 8.. This plea cann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rrect. Exhibit P1 in each of the cases to the extent it limits the exemption for the period up to March 31, 1991 only has therefore to be quashed. 9.. This view of mine is substantiated by the letter which the Government had addressed to the Director of Industries and Commerce on November 19, 1993, which runs as follows: "With reference to your letter cited I am to inform you that oil mills which were registered prior to April 1, 1991, can be given sales tax exemption if they satisfy the condition of notifications issued under S.R.O. Nos. 968/80 and 499/90. No amendment to notification issued under S.R.O. No. 499/90 is necessary for this purpose." (This letter was produced before me at the hearing by the learned Government Pleader). Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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