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TMI Blog1995 (2) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... igibility certificates were issued to certain industrial units and a circular dated January 27, 1994 was also issued by the Director of Industries of the State Government on the same lines under which some benefit has been availed by those industrial units under the State Sales Tax Act. In these circumstances direct that the unavailed benefit under those eligibility certificates under the State Sales Tax Act would not be available to them but the extent to which the benefit under the State Act has been already availed up to April 4, 1994, the date on which the ex parte order of stay was made by this Court, on the basis of the eligibility certificate so issued, the State Government would not disturb that position by seeking to recover any am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was revoked resulting in restoration of the same benefit to those industries only under the Central Sales Tax Act. The benefit under the State Sales Tax Act, which was withdrawn by the notification dated May 7, 1990, was however, not restored. In the writ petitions filed in the High Court, challenge was made to the validity of the notification dated May 7, 1990. Those writ petitions have been allowed by the impugned judgment resulting in quashing of the notification dated May 7, 1990 and thereby restoration of the benefit of the earlier scheme in respect of both the enactments. The State of Rajasthan has come up by special leave against the judgment of the High Court. 2.. At the hearing of this appeal, learned counsel for the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mited period between May 7, 1990 and July 26, 1991 in so far as it relates to withdrawal of the benefit granted earlier under the Central Sales Tax Act. This being the limited challenge by the respondents at this stage, no further question on merits survives for consideration. It is clear that impugned judgment of the High Court has to be modified to this extent. It need hardly be mentioned that the consequential benefit available to the respondents under the Central Sales Tax Act is for the period between May 7, 1990 and July 26, 1991 only. 4.. The claim of the respondents under the State Sales Tax Act being no longer pressed before us, and the facts relating to that being different since there was no restoration of that benefit, as was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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