9911796707
TMI Blog1997 (10) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... than Sales Tax Act, 1994 read with section 7 of the Rajasthan Taxation Tribunal Act, 1995 and is directed against the judgment dated April 22, 1996 in appeal No. 456/94/ST/Jodhpur of the Rajasthan Tax Board ("the Board" for short). 2.. The petitioner-assessee was issued an eligibility certificate (EC) on March 1, 1989 as a new industrial unit under the relevant incentives scheme providing for ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de the judgment of the Deputy Commissioner (Appeals) and restored the order dated February 29, 1992 of the AA. 3.. We have heard the learned counsel for the parties and considered the material on record. 4.. It was contended by the learned counsel for the assessee that the EC granted to the assessee was subject to certain financial ceilings as well as ceilings in terms of time. The assessee if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exempt from tax in the relevant period. 7.. It may also be noted that in view of the Supreme Court's ruling in India Carbon Ltd. case [1997] 106 STC 460, no interest is leviable under section 11-B, RST Act for dues under the CST Act. 8.. In view of the above the levy of tax on the packing material is upheld and the levy of tax on limestone and of interest under section 11-B, RST Act are set ..... X X X X Extracts X X X X X X X X Extracts X X X X
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