SUNGWOO GESTAMP HITECH (CHENNAI) LTD. Vs. DEPUTY COMMERCIAL TAX OFFICER, SRIPERUMBUDUR ASSESSMENT CIRCLE AND ORS.

JUDGEMENT

(1.) These writ appeals are directed against the common order, dtd. 25/4/2012, passed in W.P.Nos.18273 to 18275 of 2006, by which the learned Single Judge, refused to accept the case of the appellant, challenging the denial of deferral of sales tax, on the turnover of Rs.8,12,27,823.00, Rs.14,15,36,795.00 and Rs.9,26,82,244.00, for the year 2001 - 02, 2002 - 03 and 2003 - 04, respectively.

(2.) Facts in brief are as follows:-

(3.) The State, thereafter, passed G.O.P.No.92, Commercial Taxes and Religious Endowments, dtd. 22/2/1991. This Notification was issued, in exercise of powers, conferred by sub-Sec. (i) of Sec. 17 - A of the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959). The aforesaid Notification, granted a nine year deferral of sales tax, for new industries, in 75 backward Taluks, on the sale of the products, manufactured by the industry, upto the ceiling of total investment, made in fixed assets, subject to the condition that the units produce to the assessing authority, an eligibility certificate, issued by the State Industries Promotion Corporation of Tamil Nadu (SIPCOT).