TVL JEGAM BLUE METAL Vs. TAMIL NADU INDUSTRIAL

JUDGEMENT

(1.) The petitioner prays for the issue of a writ of certiorarified mandamus to call for the records of the first respondent dated 12.10.1999 and consequential proceedings of the second respondent dated 3.3.2000 and to quash the same and to permit the petitioner to continue to avail the benefit of the IFST deferral scheme.

(2.) The following facts are sufficient for the disposal of the writ petition considering that the writ petition is to be allowed on the ground of non-compliance of principle of natural justice:- The petitioner, an industry, involved in purchase of big stone boulders and disintegrate them into jelly by feeding the boulders into the machines. The finished product 'Blue Metal Jelly' is liable to be taxed under Item 7-B of Part-B of the first schedule to the Tamil Nadu General Sales Tax Act, 1959.

(3.) With a view to encourage the new industry, the State Government was giving incentives for establishment of the new industry. In the year, 1990, deferral of tax for a period of five years was being implemented in respect of new industry and for expansion of the existing industry in backward and most backward areas.