[CR]

Whether the rejection of the application submitted by the petitioner for exemption from payment of sale tax in respect of 'chilly powder' and 'coriander powder' as per Ext.P5 and modified as per Ext.P6 placing reliance on 'Ext.P7 SRO' is correct or proper, is the moot point involved in this Writ Petition.

2. The petitioner is a partnership firm, constituted by three women (one, a minor represented by guardian) as the partners and registered as an 'SSI unit' before the 4th respondent as borne by Ext.P1 certificate of registration. The said industrial unit was set up in the year 1991 and commercial production was set up in the very same year. The product manufactured as shown in Ext.P1, is 'curry powder', which was later amended including/incorporating, chilly powder, coriander powder, turmeric powder, sambar powder, meat masala and pickle powder. It is stated that, by virtue of the policy of the Government, the petitioner's industrial unit being owned and operated exclusively by women, has been classified as a project under the 'Women Industrial Programme' (WIP) as reflected from Ext. P3 certificate issued in this regard. By virtue of the classification as above, suc