MARUTHI LIME MANUFACTURING INDUSTRIAL CO OPERATIVE SOCIETY Vs. PRINCIPAL SECRETARY TO GOVERNMENT REVENUE DEPARTMENT

JUDGEMENT

(1.) This batch of writ petitions is filed assailing the constitutional validity of G.O. Ms. No. 625, Revenue, dated 31/07/1996 and seeking a writ of mandamus directing the 1st respondent to include "lime manufacturing" in the annexure to Notification XXII in G.O. Ms. No. 625, Revenue, dated July 31, 1996 and also directing the authorities not to collect tax on the purchases or sales made by the petitioners during the period from 20/05/1992 to May, 2001 during ng which period the petitioners are to repay the loan to the Khadi and Village Industries Board.

(2.) The facts of the case are that the petitioners are societies registered under the Societies Registration Act comprising of artisans engaged in picking up limestones and producing lime. The 5th respondent - Chief Executive of the A. P. Khadi and Village Industries, sanctioned loans to the petitioners for setting up B-type lime units each consisting of a kiln, godown, tools and implements. According to the Schedule of repayment, the loan amounts should be repaid before May, 2001. With the aforesaid financial assistance, the petitioners have set up the units and commenced commercial production. The petitioners also got themselves registered with the 4th respondent as "Tiny Enterprises" and certificates of registration were also obtained. Similarly, they have also got themselves registered under the provisions of the A.P.G.S.T. and C.S.T. Acts.

(3.) The 1st respondent by G.O. Ms. No. 2566, Revenue, dated 11/06/1980 issued under section 9(1) of the A.P.G.S.T. Act, exempted