2013 (8) TMI 1006

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..... red by the petitioner-Department assailing the order dated July 19, 2007, passed by the Rajasthan Tax Board, Ajmer (for short, the Tax Board ), allowing the appeal of the respondent-assessee and reversing the order dated May 16, 2005 passed by the petitioner-assessing officer. At the outset, counsel for the respondent-assessee submits that an amendment came to be made by the State of Rajasthan .....

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..... notification has upheld the claim of those assessees and has accordingly held liable for the benefits as per the Incentive Scheme of 1987. Counsel for the petitioner-Department submits that the Additional Commissioner found the respondent-assessee not acting in accordance with the benefits conferred on it under the said scheme and was indulged in some other activity and therefore, there was vio .....

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..... s been issued by the State Government in the public interest conferring benefits to similarly situated assessees, then the Tax Board, even otherwise, has come to the correct conclusion. This court also in the case of Agarwal Salt Company [2008] 13 VST 443 (Raj); 20 Tax Up-Date 1 and Tripura Cement Limited 20 Tax Up-Date 182 has considered the issue at length and has also considered the notificatio .....

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