2000 (4) TMI 807

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he Tribunal ordered as follows: The original petition is to set aside the order of the first respondent dated May 19, 1999 cancelling the benefit of deferral and also calling upon the petitioner to pay the sales tax deferral availed, in one lumpsum, along with interest. The petitioner started the industry for manufacturing of poly bags by availing the deferral scheme. Admittedly in a particular p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in the affidavit has not denied the job-work or otherwise the works contract for others. But the learned counsel K. Jayachandran contends that the scheme itself was only to give jobs in backward areas and the petitioner was providing jobs to unemployed persons though they were doing the job-works and this nature of activity was not against the policy of the Government and therefore, the impugned .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... by the learned counsel does not supersede the condition of stoppage of production continuously for six months. Therefore, the contention that the G.O. Ms. No. 500, dated May 14, 1990 supersedes the condition No. VII(a) is unacceptable. I find no merit in this original petition and accordingly, the same is dismissed. The original order, if any shall be returned to the petitioner. 2.. And this Tri .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X