TMI Blog2019 (2) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... e to apply notwithstanding the change in the end user. Petition allowed - decided in favor of petitioner. - W.P.(MD)No.18032 of 2015 And M.P.(MD)No.1 of 2015 - - - Dated:- 17-12-2018 - Mr. Justice G.R. Swaminathan For the Petitioner : Mr.M.Azeem For the Respondent : Mr.Aayiram K.Selvakumar, Additional Government Pleader, Mr.R.Sekaran, for M/s.King and Patridge. ORDER The petitioner entered into a contract with the Electronic Corporation of Tamil Nadu for supply of 14 colour television sets. The Government of Tamil Nadu had announced an ambitious scheme for their free supply to families who did not have a colour television set. Since it was a welfare measure, the Government issued G.O.Ms.120 Commercial Taxes and Reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lifting the already manufactured colour television sets of 43,554 numbers lying in the petitioner's godown, they were taken by the second respondent Corporation. 3. The petitioner is an assessee registered with the first respondent. The first respondent took the stand that the original notification, namely, G.O.Ms.No.120 Commercial Taxes and Registration(B2) Department, dated 06.10.2006, contemplated granting exemption in respect of tax payable on the purchase of colour television sets by the Information Technology Department, under the scheme of free disbursement of the said sets to the families who did not own the colour television sets. But 43,554 colour television sets lifted from the petitioner's godown after 01.03.2011 were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere was also a change of policy. The new Government decided to not to continue the freebie scheme. It therefore chose to discontinue further procurement. But then, something must be done with the colour television sets that have already been manufactured. Instead of distributing the same to individual families, it was decided to distribute them among various Government departments and other deserving institutions like Orphanages etc. In other words, the scheme was implemented. Only the beneficiaries changed. Because there was a change in the end user, the exemption granted in the first instance will not stand automatically withdrawn. The learned counsel appearing for the Writ petitioner placed reliance on the decision reported in (1979) 44 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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