9911796707
TMI Blog1994 (10) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... r the purpose of claiming exemption from the payment of sales tax. It appears that after the petitioner became eligible on commencement of the production, by notification dated August 17, 1982, the cement based industries were included in the list of industries not eligible for claiming exemption under the sales tax incentive scheme. On the basis of the notification excluding the cement based industries from the eligibility of the benefit under the sales tax incentive scheme, the Sales Tax Officer II, Bharuch, informed the petitioner that he is not entitled to claim the benefit under the said scheme and ultimately issued a recovery notice dated December 5, 1986 (annexure J to the petition), demanding sales tax for the period from April 1, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and that right remaining unaffected, for such benefits as envisaged under the scheme, they are entitled to claim. As there is no dispute on the facts that the petitioner became entitled to claim the benefit under the aforesaid scheme on the establishment of the new industry and the commencement of the production, before the cement based industries were included in the list of the industries not eligible for claiming the benefit under the said scheme and in fact the petitioner was issued the eligibility certificate, the petitioner is entitled to the benefits under the said scheme for the full period. A reference in this connection be made to the decision in the case of Kothari Oil Products Co., Rajkot v. State of Gujarat AIR 1982 Guj 107; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of five years from the date they started production. New industries set up after October 21, 1980, obviously would not be entitled to that benefit as they had notice of the curtailment in the exemption before they came to set up their industries.' The principle is fully applicable to the facts of the present case. In the result this petition is allowed. Recovery notice dated December 5, 1986 (annexure J) is quashed and set aside and the respondents are restrained from withdrawing the benefit of the sales tax incentive scheme from the petitioner for the full period of the scheme for which the petitioner was eligible prevalent before notification dated August 17, 1982. Rule is accordingly made absolute with no order as to costs. Petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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