ORDER

The facts of the case are summarized as follows: Motorola India Private Limited (MIPL) entered into a Memorandum of Understanding (the MoU) with the Government of Tamil Nadu/second respondent on 07.06.2006 to invest USD 30 million for establishing a manufacturing facility to produce various telecommunication equipments and products and undertake software development, trading, systems integration and logistics activities and for provision of engineering and IT-enabled services within three years of signing of the MoU. Subsequently, on 12.06.2006, the second respondent issued G.O. (Ms.) No.58 Industries (MIB.1) Department, Government of Tamil Nadu dated 12.06.2006 (GO Ms. No.58) approving MIPL's proposal and provided exemption from the Tamil Nadu General Sales Tax (TNGST) and Central Sales Tax (CST) for 5 years on the first sale to the Domestic Tariff Area(DTA). On 12.09.2006, SIPCOT/the first respondent issued the Allotment Order whereby MIPL was allocated 70 acres in the Special Economic Zone (SEZ) to establish the manufacturing facility with a lease period of 99 years. MIPL commenced operations from 04.02.2008. The MoU imposed a minimum investment obligation of Rs.135 crore