2004 (5) TMI 556

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..... The appellant is carrying on a small-scale industrial unit under the name and style M/s. Kakkattu Hollow Bricks at Thodupuzha. The industrial unit is engaged in the manufacture of hollow bricks, doors and windows with concrete. The appellant claimed exemption from payment of sales tax in terms of the Notification S.R.O. No. 1729/1993 as modified by S.R.O. No. 1092/1999. S.R.O. No. 1092/1999 was f .....

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..... commercial production on or before the 31st December, 2001." A reading of the aforesaid clause makes it clear that the industrial unit must own or acquire land for establishing the industrial unit and it must also apply for financial support from any regular financial institution before the cut-off date, i.e., January 1, 2000. It is not in dispute that the appellant is an industrial unit an .....

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..... ed. The learned single Judge was right in holding that the appellant did not acquire the land prior to the cut-off date. Even the application made to the financial institution for financial support was made on February 10, 2000 which was beyond the cut-off date. We are, therefore, of the opinion that the appellant does not satisfy the conditions of the aforesaid clause. It, thus, follows that the .....

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