Notification G.O. (P) No. 181/99/TD (S.R.O. No. 1092/99), dated 31st December, 1999 :- In exercise of the powers conferred by section 10 of the Kerala General Sales Tax Act ,1963 (Act 15 of 1963) , the Government of Kerala ,having considered it necessary in the public interest so to do hereby make the following modification to the exemption granted in clauses 1 to 7 of the notification issued in G.O. (p) No. 155/ 93 /TD dated 3rd November, 1993 and published as S.R.O. No. 1729/ 93 in Kerala Gazette Extraordinary No. 1122, date d 4th November ,1993, namely.

The Said notification shall apply only to the following categories of industries

(i) new industrial units other than public sector undertaking which have taken effective steps for setting up new industrial unit prior to the 1st day of January, 2000. An industrial unit shall be considered to have taken such effective steps if it has ,(a) obtained provisional registration (applicable only in the case of SSI units), (b) owned or acquired or has been allotted land for establishing the industrial units and applied for financial support from any regular financial institution /Government before 1-1-2000 or (c) in the case of self financed units acquired or placed firm orders for the purchase of the necessary plant and machinery, before 1-1-2000 provided that the unit commences commercial production on or before the 31st December ,2001.

(iii) an existing unit other than public sector undertaking which has taken effective steps, for diversification , expansion or modernisation prior to the 1st day of January 2000. An existing industrial unit shall be considered to have taken effective steps for diversification , expansion or modernisation , if such industrial unit has (a) or acquired necessary plant and machinery and/ or equipments or (b) has owned or acquired or has been allotted land and has applied for loan from any regular financial institution and/ or (c) has placed firm orders for the purchase of such plant and machinery and equipment before the 1st day of January ,2000 provided that such unit commences commercial production of such diversification. Expansion or modernisation on or before the 31st day of December, 2001.

A unit shall be deemed to have placed firm orders for the purchase of plant, machinery and equipments if such unit had made any advance payments therefor by means of demand draft of cheque which has been credited to the account of the seller prior to 1st January 2000. The onus of proving that an industrial unit had placed firm order for purchase of such plant , machinery and equipments prior to 1st January 2000. Shall be on such industrial unit.

(iv) a sick small scale industrial unit which has been registered as a sick unit before the Director or Industries , and Commerce prior to , the 1st day of January ,2000.

(v) Where on enquiry it is found that any industrial unit had secured exemption by furnishing false information or forged documents the authority which issued the exemption order ,shall after affording such industrial unit a reasonable opportunity of being heard, cancel the exemption.

2. Industrial units which had been sanctioned exemption / deferment as per notification SRO. No. 1729/93 before 1st day of January, 2000 shall continue to enjoy the concession for the full period covered by the order exemption/ deferment.

3. This notification shall come into force on the 1st day of January ,2000.