1997 (3) TMI 588

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..... rm has filed this application under section 8(1) of the Rajasthan Taxation Tribunal Act, 1995 (the "RTT Act") stating therein that it runs an oil extracting and manufacturing industry at Fateh Nagar. It applied for the issuance of an eligibility certificate (EC) to the District Level Screening Committee (DLSC), Udaipur, with a view to getting exemption from tax. This application was considered by .....

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..... how cause as to why the application dated March 28, 1994 should not be dismissed. A reply to this notice was filed on March 21, 1996. On March 22, 1996 the application dated March 28, 1994 was dismissed. On March 26, 1996 the petitioner-firm sent this application through registered post to this Tribunal which was received in the office of the Tribunal on March 27, 1996. During the pendency of the .....

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..... ression of facts. No benefit of tax could be given under the RST Act. Such an exemption of tax can be granted only with regard to the tax payable under the CST Act. The alternative remedy has not been availed of by the petitioner-firm. Failure on the part of the assessing authority to dispose of the application within 120 days does not entitle the petitioner firm as a matter of right to claim tax .....

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..... such a claim must have been preferred before the DLSC and not before the assessing authority. In this case no such claim has been made or preferred before the DLSC on behalf of the petitioner-firm. In the second place, it is not in dispute that exemption was granted only under the CST Act and not under the RST Act. The assessing authority could give the tax exemption only under the CST Act. In th .....

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..... n favour of the petitioner-firm. There is nothing on the record to show that the refusal to grant the stay as prayed for will result in the dislocation of the business of the petitioner-firm. 6.. In the circumstances mentioned hereinabove, we reject the prayer for stay of the assessment proceedings pending before the assessing authority. Ordered accordingly.
Case laws, Decisions, Judgements, .....

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