9911796707
TMI Blog1994 (11) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... rial unit as defined in the Rajasthan Sales Tax Incentive Scheme for Industries, 1987 (hereinafter to be referred as "the Incentive Scheme"), should be entitled for the benefit of the exemption as a new unit with effect from the date on which the petitioner had applied to the sales tax authorities for exemption or whether it should be extended from a later date? It has been contended by Shri Meh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner-company inasmuch as that under the legal advice, the petitioner-company had honestly come to believe that it is exempted from the payment of sales tax under the Incentive Scheme from the date of commencement of the commercial production/date of application for the grant of eligibility certificate. Shri Mehta has also placed reliance upon the judgment of this Court in the matter of Om Shiv Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtificates, and in convening the meeting of the screening committee. The petitioners could not be denied the benefit of the Scheme for a period of nearly eight months, when they were in no way responsible for the delay." Reliance was also placed by the learned counsel for the petitioner on a judgment of the apex Court in the matter of Assessing Authority v. Patiala Biscuits Manufacturers Pvt. Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on dated April 24, 1993, published in the Rajasthan Patrika of the said date, wherein it is stipulated as under: "The benefit of the Incentive Scheme shall be available from the date of the application filed by the applicant-unit completed in all respect and such benefits shall be subject to the provisions of the Act." The above legal position is not controverted by the learned counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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