TMI Blog2011 (4) TMI 1245X X X X Extracts X X X X X X X X Extracts X X X X ..... y are entitled to exemption at the last purchase, being the manufacturer. Hence, the impugned order is liable to be quashed. Accordingly, the impugned order is quashed. Appeal allowed. - W.P (MD) No. 1397 of 2008 - - - Dated:- 5-4-2011 - HARIPARANTHAMAN D., J. For the Appellant : N. Inbarajan For the Respondent : S.C. Herold Singh, Government Advocate , ORDER:- D. HARIPARANTHAMAN J. The petitioner has filed the present writ petition seeking the relief of writ of certiorarified mandamus, calling for the records on the files of the respondent herein in TNGST/3561941/2005-2006 dated January 18, 2008 and quashing the same and direct the respondent herein to consider the exemption granted in G.O. Ms. No. 526/CT RE dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with effect from March 27, 2002 as per item 33(ii) in Part C of the First Schedule to the Act. 4. The petitioners have filed this present writ petition to quash the aforesaid order dated January 18, 2008. The respondent filed counter-affidavit refuting the allegations. According to the respondent, the petitioners are bound to pay the tax at the point of last purchase of the raw materials under entry 33(ii), Part C of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959. 5. Heard Mr. N. Inbarajan, learned counsel appearing for the petitioner and Mr. S.C. Herold Singh, learned Government Advocate, appearing for the respondent. 6. The petitioners do not dispute that as per section 3(2) of the Act, the petitioners are liab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Zone shall be entitled for refund of the whole of the tax paid by it on the purchase of any goods, including consumables, packing materials and labels, but excluding plant and machinery, which has been used by such unit in the manufacture and assembling, packing of, labelling of goods manufactured within the State and sold by way by export of such unit; provided that the unit shall satisfy such conditions and shall submit an application for refund in such manner and in such form as may be prescribed.' 2. In his letter first read above, the Development Commissioner, Madras Export Processing Zone has indicated that the Tamil Nadu Government has been refunding sales tax paid by the units in Madras Export Processing Zone under the Tam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that a registered 100 per cent export oriented unit or unit located in the Chennai Export Processing Zone shall be entitled for refund of the whole of the tax paid by it on the purchase of any goods, including consumables, packing materials, labels but excluding plant and machinery. The Development Commissioner requested the Government that instead of refund of tax, the said units may be exempted from payment of sales tax. The amount involved by way of refund was ₹ 26 lakhs during 1996-97. With a view to encourage the exports from Tamil Nadu, Government have decided that all raw materials purchased within the State by registered 100 per cent export oriented units and units in Chennai Export Processing Zone (CEPZ) will be fully e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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