Radhakrishnan, J.

Petitioner is a private limited company engaged in the manufacture and sale of De-oiled cake, solvent extracted and refined oil. Company is a dealer on the roles of Additional Salestax Officer, II Circle, Palakkad.

2. Government of Kerala had issued SRO 1729/03 in exercised of the powers conferred by section 10 of the Kerala General Salestax Act, 1963 granting exemption to industrial units under medium and large scale industries and also small scale industrial units for a period of seven years from the date of commencement of commercial production in respect of tax payable under the Kerala General Salestax Act on the turnover of sale of goods manufactured and sold within the State. The company had started commercial production on 31-12-1996. Petitioner industry was also entitled to get the benefit of the said Government Order. On their application the Kerala State Industrial Development Corporation had issued eligibility certificate for salestax exemption equal to 100% of the fixed capital investment. On the basis of the eligibility certificate the Deputy Commissioner (General), Commercial Taxes, Thiruvananthapuram as per order No.C4.71164/97/CT dated 2-8-1999 granted exemption to the tune of Rs.10,76,65,000/- from 31-12-1996 to 30-12-2003. Petitioner was also enjoying concession in the power tariff as well. On 17-11-2003 petitioner made a request to the Commissioner of Commercial taxes to grant extensions of the period of salestax exemption for one year from 31-12-2003 stating that the petitioner could not avail of the exemption due to various reasons including power cut during the period. Commissioner of Commercial Taxes rejected the request as per order No.C4-6048/03/CT dated 17-11-2003 on the ground that there was no provision under the Kerala General Salestax Act 1963 or in the Salestax exemption Manual to give extension of the period of exemption already granted. Petitioner had approached this court and filed WP(C). 37672 of 2003 challenging the said order which was disposed of by this Court directing the Government to consider his request. Request was considered and rejecting by the Government vide its order dated 13-8-2004 which was under challenge before the learned single Judge. Learned single Judge found no infirmity in the government Order rejecting the petitioner’s request. Aggrieved by the same this writ appeal has been preferred.

3. Learned senior counsel appearing for the appellant Smt. Nalini Chitambaram submitted that the learned single Judge has committed an error in holding that the Government have no power under Section 10 of the KGST Act, 1963 to extend period of salestax exemption. Counsel also submitted Section 10 (3) of the Act empowers the Government to cancel or vary any notification issued under sub-section (1) thereof by notification in the Gazette. In order to establish the said contention counsel made reference to Notification G.O.(P) No.16/03/TD dated 29-1-2003 granting extension of the period of salestax exemption to the industries engaged in the manufacture of cement using fly ash for a further period of two years. Reference was also made to the benefit of extension of exemption granted to M/s. Cochin Cements Ltd. on the basis of the Government Notification. Counsel also referred to the orders issued by the Electricity Board granting tariff concession to certain industries for few more days due to power cut, counsel submitted same principle should apply to the petitioner industry as well in the matter of salestax concession. Counsel also made reference to the decision of the apex court in Hitech Electrothermics & Hydropower Ltd. v. State of Kerala, (2003) 2 SCC 716.

4. Learned Special Government Pleader for taxes Sri.Raju Joseph on the other hand, contended that petitioner cannot seek extension of the benefit already granted vide SRO. 1729/03. Counsel submitted exemption was granted in view of the then existing Industrial Policy for a specified period which cannot be