TMI Blog1990 (6) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... thority determined the taxable turnover at Rs. 72,15,400. The total sales as per accounts were Rs. 1,06,61,758.95. The assessing authority initially granted exemption pleaded by the assessee, which covered the turnover relating to plain envelopes, craft envelopes and calico mounted colour papers. The Deputy Commissioner of Sales Tax initiated suo motu revision proceedings under section 35 of the Act and by order dated November 16, 1988, he held that the assessment order passed by the assessing authority for the year 1980-81 dated February 28, 1985, is clearly erroneous and that exemption in respect of goods not covered by the certificate of registration should not have been granted in terms f S.R.O. No. 968/80 and so he set aside the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el for the revision petitioner and also counsel for the respondent-Revenue. It will be useful to extract S.R.O. No. 968/80: "S.R.O. No. 968/80........hereby make an exemption in respect of the tax payable under the said Act on the turnover of the sale of goods produced and sold by the new industrial units under the small-scale industries for a period of five years from the date of commencement of sale of such goods by the said units subject to the conditions that the tax if any collected by such units by way of tax on their sales shall be paid over to Government and that sales tax, if any, already paid by such units to Government shall not be refunded: Provided that such units shall produce proceedings of the General Manager, District Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve registration number for the factory located at Talapilly Taluk, Kunnamkulam Municipality for the following manufacturing/processing/servicing activity. Products manufactured: 1. Card board boxes, calendars, playing cards, job works and note books. 2. Raw materials: Spirit, binding cloth, photofilms, zinc sheets, damping house, paper, board, printing ink, tin sheets, stitching wire and paraffin wax. The relevant certificate number is "R-6705/81" "R-14361/79/K.Dis". It is agreed that the certificate of registration does not mention that the assessee is entitled to manufacture or produce plain envelopes, craft envelopes and calico mounted colour papers. But counsel for the revision petitioner highlighted the order passed by the Gene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laring eligibility for claiming exemption. The said notification itself has stated that new industrial units under the small-scale industries shall mean undertakings set up on or after April 1, 1979 and registered with the Department of Industries and Commerce as a small-scale industrial unit. It is clear from a perusal of the notification aforesaid that though the exemption is available in respect of the turnover of the sale of goods produced and sold by a new industrial unit under the small-scale industries, the new industrial unit should be one set up after April 1, 1979 and registered with the Department of Industries and Commerce as a small-scale industrial unit. It is not every new industrial unit that will be entitled to the exempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e mere fact that in the proceedings of the General Manager, District Industries Centre, dated January 4, 1985, it is mentioned that the assessee is also entitled to exemption on other printed items is of no consequence or relevance in considering as to whether the assessee is entitled to the exemption provided by S.R.O. No. 968/80. We are of the view, that the exemption provided by S.R.O. No. 968/80 is not and cannot be made available to the revision petitioner-assessee, since the registration certificate granted to the revision-petitioner (assessee) does not cover production of these items-plain envelopes, craft envelopes and calico mounted colour papers. The Deputy Commissioner of Sales Tax, as also the Sales Tax Appellate Tribunal were j ..... X X X X Extracts X X X X X X X X Extracts X X X X
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