TMI Blog2019 (5) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondent under the impugned endorsement has clearly held that the Government Order dated 28.08.1993 is to be read along with Government Order dated 12.07.1993 as the Government Order dated 28.08.1993 is issued to implement the concessions announced under Government Order dated 12.07.1993. The learned Single Judge has rightly rejected the writ petition holding that the benefit of Government Order dated 28.08.1993 would be available only to new Industries and to the Industries which made additional investments. The Government Order dated 28.08.1993 cannot be read in isolation as contended by the learned Senior counsel for the petitioner. Appeal dismissed. - WRIT APPEAL NO.3106 OF 2011 (T-KST) - - - Dated:- 5-4-2019 - MR. RAVI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 28.08.1993. The petitioner made two applications claiming refund of sales tax in respect of assessment years 1993-94 and 1994-95 dated 02.05.1996 and 27.08.1996 respectively. The respondent by its endorsement dated 24.09.1999 rejected petitioner s claim for refund stating that the said benefit is available only to new industrial units under Government Order dated 12.07.1993. Aggrieved by the said endorsement the petitioner filed W.P.No.43297 of 1999. This Court, allowed the petition by order dated 05.03.2003 and directed the respondent to consider the petitioner s application strictly in accordance with the Government Order dated 28.08.1993. It is stated that respondent preferred Writ Appeal No.5259 of 2003 against the said order, which c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing that the benefit of Government Order dated 28.08.1993 would be available to only new EOUs and the petitioner-industry was an existing industry since the year 1956. Aggrieved by the said order, the petitioner is in appeal. 4. Heard the learned Senior counsel for the petitioner and learned High Court Government Pleader for respondent. 5. Learned Senior counsel would submit that the petitioner is a 100% EOU and is entitled for the benefit of incentives under Government Order dated 28.08.1993. It is his submission that under the said Government Order it is not only the new EOUs but also the existing EOUs are entitled for incentive of refund of sales tax. The eligibility for availing benefit of incentives under the scheme i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , prays for dismissal of the writ appeal. 7. From the materials available on record it is seen that the petitioner-Unit is established in the year 1956 and is running the business of manufacture, sale and exports of Cashew kernels. It is an admitted fact that the petitioner is an Export Oriented Unit and it exports more than 50% of the value of goods manufactured/processed during the year. The respondent-State announced certain benefits to EOUs under the Government Orders dated 12.07.1993 and 28.08.1993. As per Government Order dated 28.08.1993, the Government took decision to refund sales tax paid by Export Oriented Industrial Units for a period of 5 years from the date of commencement of their commercial production or up to 11.07 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upto 11.07.1998 whichever is later, on the purchase of raw materials, components intermediates, semi-finished goods and subassemblies, packing materials, consumables, capital goods, spares and materials handling equipments made from other industrial units situated within the State and used by such units in the manufacture, processing, handling and packing of goods exported outside the country. 8. The Government Order dated 12.07.1993 would indicate that the incentives and concessions shall be applicable only to all new Industrial Units and the Units which make additional investments on or after issuance of Government Order, which means, the incentives are available only to new Units or the existing Units which make additional inve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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