9911796707
TMI Blog2000 (1) TMI 942X X X X Extracts X X X X X X X X Extracts X X X X ..... e benefit of Sales Tax Incentive Scheme, 1987 in respect of a new industrial units for manufacturing edible oil established by the respondent. Against the order of District Level Screening Committee, the assessing authority preferred an appeal before the Board. That appeal has been rejected by the Board. Aggrieved with the aforesaid order the revenue has filed this revision. 4.. The facts giving rise to this case are that in the meeting held on December 14, 1993, respondent M/s. Nagauri Industries was granted eligibility certificate to avail of benefit under the Sales Tax Incentive Scheme only in respect of Central sales tax. The position of the oil industries under the Incentive Scheme of 1987 has succinctly been noticed by the Supreme Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... industries exempting (inter alia) new industrial units from payment of Central sales tax on the inter-State sale of goods manufactured by them within the State of Rajasthan. Under this notification also it was provided that industries listed in appendix B would not be eligible for the benefits of the scheme. Oil extraction or manufacture was not listed in appendix B to this notification. Hence oil extraction units were eligible for exemption from Central sales tax in respect of inter-State sale of their goods. 6.. By another notification dated July 6, 1989, issued under section 4(2) of the Rajasthan Sales Tax Act, 1954, the appellants notified Sales Tax New Incentive Scheme for Industries, 1989, to exempt industrial units from payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of new industries and to the extent of 60 per cent in the case of industries going for expansion or diversification. Thus new industrial units established after May 7, 1990 and before July 26, 1991, alone were not entitled to the benefit of the incentive scheme under the Central Sales Tax Act in respect of inter-State sales of their goods. 8.. The withdrawal of the benefit to the oil extracting and manufacturing industry under the Incentive Scheme, 1987 and 1989 under RST Act as well as CST Act challenged before this Court. A Division Bench of this Court in Lokendra Industries v. State reported in [1993] 89 STC 277 by invoking principle of promissory estoppel held that the notification of May 7, 1990 would not come in the way ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2, 1993 is a strong indication of the absence of any public interest to support withdrawal of that concession. Moreover, the State Government has been unable to support that action on the ground of public interest by producing any material to support that action and to indicate that the withdrawal of the benefit was in public interest only for the limited period between May 7, 1990 and July 26, 1991 in so far as it relates to withdrawal of the benefit granted earlier under the Central Sales Tax Act." 9.. Judgment of High Court to the extent it related to benefit under the State Sales Tax Act was set aside. 10.. The judgment of the Supreme Court in respect of Rajasthan Sales Tax Act was re-affirmed in the later judgment: State of Rajasthan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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