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TMI Blog2009 (9) TMI 902X X X X Extracts X X X X X X X X Extracts X X X X ..... incentive under the Scheme of 1998. Appeal dismissed. - 332 of 2003 - - - Dated:- 3-9-2009 - GOPAL KRISHAN VYAS, J. ORDER:- GOPAL KRISHAN VYAS J. Heard learned counsel for the parties. In this revision petition, the order of the Tax Board dated October 4, 2002 is under challenge. So also, it is prayed that the Tax Board/District Level Screening Committee may be directed to consider the case of the petitioner for grant of exemption under the Sales Tax Exemption Scheme, 1998 in the category of new industrial unit. The case of the petitioner-firm is that an application was filed for claiming tax incentive under the scheme so framed by the Government of India known as the Rajasthan Sales Tax/Central Sales Tax Exemption Sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 of the order passed by the learned Tax Board, it is specifically observed that the District Level Screening Committee rejected the appellant s claim for tax incentive on the ground that the petitioner s firm did not fulfil the requirement of expansion under the scheme, so also, the petitionerfirm is accepting that it is not entitled for tax incentive under the category of expansion but a subsequent application was filed by the petitioner-firm under the category of new industrial unit was to be considered because mere filing wrong application by mistake does not bar the petitioner-firm to claim the tax incentive as per the Scheme so framed by the Central Government in the year 1998. Upon this argument, it is observed by the learned Tax Bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er passed by the learned Tax Board, it is not established that any subsequent application was filed under the category of new industrial unit under which now the petitioner-firm is claiming for benefits of tax incentive under the Scheme of 1998. In this view of the matter, no error has been committed by the District Level Screening Committee and the learned Tax Board while deciding the application filed by the petitioner-firm under the category of expansion. Further, if any subsequent application is filed by the petitioner-firm then, the petitioner-firm is free to pursue that application. But, in this revision petition, no case is made out for interference in the orders passed by the District Level Screening Committee, Rajsamand and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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