9911796707
TMI Blog2019 (12) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 10.08.1999 only for a period of five years from the commencement of its production with effect from 25.05.1996 and it could not get the extended period of exemption from 06.11.1997 when it commenced production of another type of product viz., 'Toilet Soaps', whereas the commencement of production of 'Detergent Cakes' by the Assessee was started on 25.05.1996 itself. 2. The relevant reasons recorded by the Tribunal is in paragraph Nos.12 & 13 of the impugned order, are quoted below for ready reference. "12. In this case, it is an admitted fact that the Pondicherry Government has exempted payment of GST/PGST for a period of five years with effect from 19.05.1996 to the appellant company. Therefore, the company had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ured" for a period of five years. Having availed such benefit, it is only expected that the industry would pay back its gratitude to the Government by accepting to cessation of the exemption period at the end of five years. On the other hand, the appellant herein had commenced manufacturing of additional items on another day, towards the end of the five year period and claimed exemption from that date onwards which was not the intention of the notification or the original exemption. The attempt of the appellant is only to avail the exemption permanently. The appellant cannot seek exemption beyond five years from the date of original order granted for exemption date 29.05.1996. The 1st appellate authority also elaborately discussed about the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 8 of the Central Sales Tax Act, 1956 (Central Act No.74 of 1956), read with Notification No.F.2/4/71-UTL dated 9th December 1971 of the Government of India, Ministry of Home Affairs, New Delhi, the Lieutenant-Governor of Pondicherry, being satisfied that it is necessary so to do in the public interest, is pleased to grant exemption from payment of tax under the Central Sales Tax Act, 1956 by all industries, in respect of goods manufactured by them - (i) for a period of 5 years from the date of commencement of production, for those industries located in Pondicherry and Yanam regions; (ii) for a period of 10 years from the date of commencement of production for those industries located in Karaikal and Mahe regions. 2. This noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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