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Padmashri Oil Refineries Pvt. Ltd. Versus The Deputy Commercial Tax Officer, Arcot, The Assistant Commissioner of Commercial Taxes

2016 (9) TMI 561 - MADRAS HIGH COURT

Sales Tax Waiver Scheme - amendment in eligibility certificate - is petitioner entitled to benefit of waiver scheme even after amendment in eligibility certificate - TNGST - Held that: - the petitioner's Eligibility Certificate has been amended and the Eligibility Certificate has not been cancelled or declared as null and void by the respondents, who are Sales Tax Authorities. As long as the petitioner's Amended Eligibility Certificate, dated 28.08.2002, is valid and not been cancelled by the co .....

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el appearing for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader, appearing for the respondents, in all the writ petitions. 2. The petitioner, in all these writ petitions, M/s.Padmashri Oil Refineries Pvt. Ltd., is a registered dealer, on the file of the second respondent, under the provisions of the Tamil Nadu General Sales Tax Act, 1959, and Central Sales Tax Act, 1956. 3. In W.P.Nos.24349, 28371, 28359 and 24504 of 2004, the petitioner has challenged the order .....

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hese cases is taken-up for consideration. 4. The undisputed facts are that the petitioner was granted an eligibility certificate under the Sales Tax Waiver Scheme, by a Certificate, dated 14.05.1999, by the Industries Department. By virtue of the said certificate, the petitioner was entitled for waiver of sales tax, for the sum, not exceeding ₹ 80,41,000/-, for the period of five years, from the month in which the petitioner's unit commenced its commercial production, i.e., from 06.08. .....

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petitioner was unable to procure sufficient quantity of kernals / seeds, as a result of which without raw material, they could not undertake manufacturing process to manufacture edible oil. Therefore, they approached the Industries Department to amend the Eligibility Certificate, requesting them to manufacture edible oil for kernals / seeds as well as Refined edible oils from seed / crude oil, like, sunflower, soya and palmolein etc., and bye-products as well as oil and oil cake and oil waste m .....

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ower, Soya and Palmolein etc. bye-products (3) oil cakes and oil waste muddy (soap stock) only . 5. Thus, by virtue of the amended Eligibility Certificate, the petitioner was entitled for waiver on the manufacture of edible oil from Kernals/Seeds or from Seed/Crude oil like Sunflower, Soya Palmolein. 6. The petitioner, thus, effected, import of crude oil, palmolein and sunflower oil, from Malaysia and had been effecting manufacture of edible oil. At that juncture, a notice was issued by the firs .....

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er. Immediately, the petitioner rushed to this Court and filed a writ petition in W.P.No.35140 of 2002 to quash the said notice. The said writ petition was disposed of, by an order, dated 11.09.2002, directing the petitioner to produce the Amended Certificate, before the respondents and to pursue the matter before the first respondent. Subsequently, the General Manager of the District Industries Center, Vellore, addressed a letter to the petitioner's Assessing Officer, namely, the second res .....

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demanding any advance tax in respect of 250 Mts., of crude palmolein imported by the petitioner, which was then lying at the Madras Port. The said writ petition was disposed of, by an order, dated 14.08.2003, subject to certain conditions. Ultimately, the second respondent, by an order, dated 27.10.2003, held that the petitioner is not entitled to the benefit of waiver and the amended eligibility certificate is declared as null and void, for which reason, he referred to an unreported decision of .....

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