2007 (11) TMI 564

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..... very foundation of the recovery proceedings initiated against the petitioner vide communication dated September 15, 2007 issued by the Additional Commissioner (VAT and IT), Commercial Taxes, Jaipur, for alleged breach of condition does not survive. The impugned communication/notice issued by the Additional Commissioner (VAT and IT) and District Level Screening Committee ignoring the said amendmen .....

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..... ajasthan Sales Tax Act, 1954 and section 8(5) of the Central Sales Tax Act, 1956. As per clause 4(e)(i) of the Incentive Scheme, 1987 the benefit of exemption extended to the petitioner-industrial unit was subject to the condition that after having availed the benefit of exemption, it shall continue its production at least for next five years, not below the level of average production of the pr .....

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..... to submit his objections, if any, within a period of seven days. Admittedly, the Incentive Scheme, 1987 has already been amended vide notification dated April 11, 2007 issued by the Government of Rajasthan whereby the existing condition (i) of sub-clause (e) of clause 4 has been deleted with effect from May 23, 1987. However, it has been further provided that if a manufacturer deposited any .....

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