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TMI Blog1994 (4) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... al undertaking in the industrial backward area of Sumerpur; firstly as stone cutting and polishing industry and thereafter for manufacture and sale of edible oil and oilcakes and thereafter the petitioner further carried out expansion by diversifying its activities to pulses and dals, etc. In respect of stone cutting and polishing unit the petitioner was granted eligibility certificate under the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondents. The stand taken by the respondent No. 3 is that in his opinion the petitioner is not entitled to get the eligibility certificate for availing the facility of exemption from payment of tax under the Rajasthan Sales Tax Incentive Scheme, 1987 and the same has wrongly been sanctioned by the District Level Screening Committee, and the eligibility certificate has wrongly been issued by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resent case, the sanction for grant of eligibility certificate was made by District Level Screening Committee. The assessing authority has no jurisdiction to sit upon the jurisdiction of Screening Committee about the eligibility of a unit to the exemption under the scheme. Learned counsel invited my attention to para 9 of the incentive scheme. The para 9 of the scheme deals with the breach of con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g notice to the petitioner, if it was so permitted under the scheme. However, the Commercial Taxes Officer, respondent No. 3, could not have recourse to confer upon himself the jurisdiction to cancel the eligibility certificate granted to the petitioner on his opinion that it was wrongly granted. Therefore, issuance of notice annexure 4 was wholly without jurisdiction and cannot be sustained. Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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