TMI Blog1986 (12) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... heir industries prior to 21-10-1980 within the State of Kerala would thus be entitled to the exemption extended and/or promised under that Order. Such exemption would continue for the full period of five years from the date they started production. New industries set up after 21-10-1980 obviously would not be entitled to that benefit as they had noticed of the curtailment in the exemption before they came to set up their industries. Appeal allowed. - 626 of 1986 - - - Dated:- 19-12-1986 - P.N. Bhagwati, C.J. and Ranganath Misra, J. T.S. Krishnamoorthy Iyer, Senior Advocate (V.J. Francis and N.M. Popli, Advocates, with him), doe the respondents. K.S. Potti, Senior Advocate (E.M. Sadrul Anam, Advocate, with him), for the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thening the traditional industries which are labour-intensive, rehabilitation of sick units and the promotional activities for the growth of new industries should be examined in depth for identifying the problems and adoption of various measures necessary to promote industrial growth in the State. A Committee consisting of the following officers was therefore set up to study the various problems and submit report......" 3. The Committee finalised its report on 20th March, 1979. The Government has considered the recommendation and suggestions of the Committee in detail and they are pleased to approve the following package of measures for promoting industrial development in Kerala : 4. SMALL SCALE INDUSTRIES : Sales - Tax Concessions : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... April, 1979 and registered with the Department of Industries and Commerce as a small-scale inudstrial unit. This notification shall be deemed to have come into force with effect from 1st April, 1979." 6. Section 10 of the Kerala General Sales Tax Act at the time the two orders were made ran thus : "Power of Government to grant exemption and reduction in rate of tax :- (1) The Government may, if they consider it necessary in the public interest, by notification in the Gazette, make an exemption or reduction in rate (either prospectively or retrospectively) in respect of any tax payable under this Act; (i) on the sale or purchase of any specified goods or class of goods, at all points or at a specified point or points in the series ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inciple of law that where the authority making an order has power conferred upon it by statute to make an order made by it and an order is made without indicating the provision under which it is made, the order would be deemed to have been made under the provision enabling the making of it. We accordingly hold that both the orders are under section 10 of the Act. 8. Under the order dated 11-4-1979, new small-scale units were invited to set up their industries in the State of Kerala and with a view to boosting of industrialisation, exemption from sales tax and purchase tax for a period of five years was extended as a concession and the five-year period was to run from the date of commencement of production. If in response to such an order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that no reference was made by the High Court to the decision in M.P. Sugar Mills' case (Supra). In our view, to the facts of the present case, the ratio of M.P. Sugar Mills' case directly applies and the plea of estoppel is unanswerable. 9. It is not disputed that the first Order namely, the one dated 11-4-1979 gave more of tax exemption than the second one. The second notification withdrew the exemption relating to purchase tax and confined the exemption from sales tax to the limit specified in the proviso of the Notification. All parties before us who in response to the Order of April 11, 1979 set up their industries prior to 21-10-1980 within the State of Kerala would thus be entitled to the exemption extended and/or promised und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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