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2011 Supreme(Online)(KER) 1042

HIGH COURT OF KERALA
K.S.RADHAKRISHNAN, P.BHAVADASAN, JJ
PREMIUM FERRO ALLOYS LTD.,RAVIPURAM,EKM. – Appellant
Versus
SALES TAX OFFICER,IIND CIRCLE,ERNAKULAM. – Respondent


Advocates:
SRI.JOSEPH MARKOSE SRI.JOSEPH KODIANTHARA

JUDGMENT

Bhavadasan, J, This Writ Appeal is directed against the judgment in O.P.

36769 of 2001, by which the learned Single Judge had dismissed the original petition filed by the petitioner.

2. The petitioner started a small scale industry in the light of various concessions notified by the Government as per S.R.O. No.1729/93, produced as Ext.P2. Provisional registration was obtained by the petitioner for his unit on 2.6.1994 and permanent registration on 1.9.1995. Commercial production commenced on 6.7.1995. In pursuance to Ext.P2 the petitioner applied for sales tax exemption for Rs. 1.77 crores. Petitioner was granted sales tax exemption for Rs.1,15,13,171/- for a period of seven years commencing from 6.7.1995 to 5.7.2002. The exemption originally granted got exhausted on 31.3.1998. As per Ext.P2 notification there was no limit to the number of expansion/diversification/modernisation that the unit may undertake, W.A.1477/2003. 2 provided each of those matters meet the prescribed criteria. Before the exemption was exhausted, the petitioner had made additional investment to the tune of Rs,1,37,35,131.55 and applied for sales tax exemption as per Ext.P2. As per Ext.P3, benefit was gr

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