2005 (2) TMI 813

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..... ) by which the Assistant Commissioner, Commercial Taxes Department, Special Circle, Bikaner issued notices to the petitioner under sections 30 and 58 of the Rajasthan Sales Tax Act, 1994 (for short, "the RST Act") and under section 9 of the Central Sales Tax Act, 1956 (for short, "the CST Act") on the premises that the petitioner availed the benefit of exemption of 75 per cent .....

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..... icate. Learned counsel for the petitioner, though argued on other points also, but in view of the fact that the controversy appears to be covered by the decision of this court delivered in the case of Laxmi Industries v. State of Rajasthan reported in [1995] 99 STC 584, I therefore, need not to mention all these grounds which appears to be more relating to the facts. This court in this case obser .....

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..... nnot be sustained. In view of the above, it is clear that a certificate which is issued by the District Level Screening Committee cannot be questioned by the Commercial Taxes Officer and the Taxing Authority without getting correction in the certificate by following appropriate procedure by approaching the Committee itself and could not have issued notice to the petitioner on assumption that the .....

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