TMI Blog2017 (2) TMI 928X X X X Extracts X X X X X X X X Extracts X X X X ..... had commenced production on before 18.09.1997 will be entitled to 9 years interest free sales tax deferral. Unfortunately, the petitioner commenced his production in December 1997 and therefore, the petitioner's unit became disentitled to the benefits of 9 years interest free sales tax deferral, whereas, he was given 5 years interest free sales tax deferral - whether the petitioner who was taking steps to develop a Taluk, will be entitled for the benefit for 9 years? Held that: - This writ petition was admitted in the year 2003 and more than 9 years have lapsed. After lapse of 9 years, the petitioner has paid the sales tax to a tune of ₹ 1,50,97,285/- to the Department. Thus, in effect, even without any Government Order, the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner started taking steps for establishing the unit from February 1995 by purchasing land in Ponneri, obtaining licence from Pollution Control Board; seeking loan from various financial institutions, etc. While the petitioner was actively processing the establishment of his unit in Ponneri, the Government, vide G.O.Ms.No.41 Industries (MIG-II) Department, dated 18.03.1996, changed the rules of the game. Instead of declaring a Taluk as a backward or most backward area, the Government decided to declare a block comprising several Taluks as backward or most backward. 3 On account of this change in the game rule, Ponneri which was hitherto an industrially backward area, became an industrially forward area, thereby disentitling the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te for availing 9 years interest free sales tax under G.O.Ms.No.500, which was negatived by order dated 10.11.1999, challenging which, the petitioner is before this Court. 6 At the time of admission, on 08.10.2003, this Court had passed the following interim order: Interim injunction on condition, the petitioner pays 40% of the demanded amount, as per the repayment schedule, to the fourth respondent, within a period of eight weeks from today and continues to pay 40% of the future demand on or before 5th of every succeeding month, to the fourth respondent, failing which, the interim injunction granted shall stand automatically vacated. Notice. 7 Not satisfied with the conditional interim injunction granted by this Court by order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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