IN THE HIGH COURT OF KERALA AT ERNAKULAM
OP.No. 3609 of 2003(D)
1. M/S.THULASI INDUSTRIES,
... Petitioner
Vs
1. STATE OF KERALA,
... Respondent
2. THE STATE LEVEL COMMITTEE,
3. THE DIRECTOR,
4. THE GENERAL MANAGER,
5. THE SALES TAX OFFICER, OTTAPALAM.
6. THE DY. TAHSILDAR (R.R.),
For Petitioner :SRI.GEORGE JACOB
For Respondent :GOVERNMENT PLEADER
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
Dated :07/01/2008
O R D E R
C.N.RAMACHANDRAN NAIR, J.
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O.P.No. 3609 of 2003 (D)
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Dated this the 7th day of January, 2008
J U D G M E N T
The petitioner is challenging Ext.P12 order, wherein State
Level Committee confirmed disallowance of Rs.1.17 lakhs out of
sales tax exemption claimed by the petitioner, on the ground that
the same was an investment on building by the old industry,
restarted by the petitioner under different name. It is seen that
sales tax exemption claimed under sick industry rehabilitation
scheme was partly allowed based on auditors report. It is found in
Ext.P2 that the old unit namely Krishna Industries was started in
the year 1968. However, it was closed down on 12/02/1990. Later,
the unit was started by the petitioner in the new name, and
production started on 30/09/1994. The investment made under the
Sick Unit Revival Programme is granted in terms of SRO 227/1987.
Disallowance is only limited to the investment on the building prior
to the coming into force of the scheme. I do not find any ground to
interfere with this part of the order challenged in the O.P. This
O.P is therefore dismissed as devoid of any merits.
C.N.RAMACHANDRAN NAIR,
Judge
ms