TMI Blog2015 (3) TMI 1200X X X X Extracts X X X X X X X X Extracts X X X X ..... s no such case made out. Merely on the ground that processing of refined mustard oil does not amount to manufacture, the refusal to grant exemption and revocation of the eligibility certificate is bad in law. In that view, the writ petition is allowed. - W.P.(C) No. 3503 of 2008 - - - Dated:- 20-3-2015 - K. Sreedhar Rao and P. K. Saikia, JJ. Dr. Ashok Saraf, Senior Advocate, D. Aarua, Ms. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ations are made (pages 634 and 635 in 10 VST) : 7. Shri T. L. V. Iyer, senior advocate appearing on behalf of the Union Territory of Pondicherry, however, tried to suggest that the exemption from payment of tax granted on May 19, 1989 was granted by the Director of Industries and it was clear from that exemption that it was only on the basis of the G. O. Ms. No. 15/74 dated June 25, 1974. Our ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e are afraid, the contention cannot be accepted in the wake of clear law laid down by this court in Vadilal Chemicals' case [2005] 142 STC 76 (SC). We have already shown as to how the decision in that case is applicable to the present situation. In that view, we are of the clear opinion that since in the present case the exemption was granted to all small-scale industrial units registered with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Department of Commerce and Industries. It appears from the context of the other provisions of the 1993 G. O. that the word manufacture had been used to exclude dealers who merely purchased the goods and resold the same on retail price. What the State Government wanted was investment and industrial activity. It is in this background that the 1993 G. O. must be interpreted. (See Commissioner of Sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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