( 1 ) THE petitioner is a public limited company incorporated under the Companies Act, having its registered office in Tamil Nadu and factory at jayanthipuram in the State of Andhra pradesh. The petitioner company is engaged in the manufacture of cement and is a registered dealer on the rolls of the commercial Tax Officer, Nandigama, the 5th respondent herein. The petitioner company applied for deferment of sale tax under G. O. Ms. No. 117 Industries and commerce Department dated 17-3-1993 as amended by G. O. Ms. No. 386 Industries and Commerce (IFR) Department dated 26-9-1994. The petitioner expanded the unit in order to increase the production of cement. By virtue of G. O. Ms. No. 117, as amended G. O. Ms. No. 386, referred to above, the petitioner is entitled for deferment of tax in respect of additional quantity of cement produced consequent to the expansion of the unit. The expansion of the unit leading to increase in production of cement took place with effect from 15-2-1995. Under the deferment of sales tax scheme, the petitioner company was entitled for deferment of sales tax/tax holiday even in respect of additional quantity produced consequent to the expan