ORDER R. JAYASIMHA BABU, J. - Petitioner is an assessee under the Tamil Nadu General Sales Tax Act, 1959. The petitioner availed the benefit of waiver of sales tax on the newsprint, printing and writing papers made by it from its new mill, which it established as part of the expansion programme at a cost of Rs. 427.21 crores. The production in that mill commenced on January 1, 1996. The waiver was for a period of seven years from the date of commencement of production. Petitioner obtained such waiver under the scheme of waiver/deferral for mega projects under G.O.Ms. No. 323 dated July 18, 1991 read with G.O.Ms. No. 43 dated December 13, 1992.