1992 (8) TMI 271

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..... evy of sales tax on sale as provided in clause 3(2) of the Incentive Scheme. The petitioner is a partnership firm registered under the Rajasthan Sales Tax Act and the Central Sales Tax Act. The firm is carrying on the business of manufacturing wire knetting at Bharatpur. The petitioner made an application in time in the prescribed form for grant of the eligibility certificate to the MemberSecret .....

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..... se of Om Shiv Shakti Cement Pvt. Ltd. v. State of Rajasthan [1989] 72 STC 437, has held that the certificate of eligibility for grant of exemption under the Sales Tax Incentive Scheme, 1987, will be operative with effect from the date of application made by the unit for grant of the certificate and not from the date of issuance of the certificate. In this view of the matter, we have no hesitation .....

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