2013 (4) TMI 817

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..... nefit of incentive scheme up to April 4, 1994 in the light of the judgment of the honourable apex court in the case of State of Rajasthan v. Gopal Oil Mills reported in [1999] 115 STC 25 (SC); [1999] 4 SCC 368 and State of Rajasthan v. Mahaveer Oil Industries reported in [1999] 115 STC 29 (SC); [1999] 4 SCC 357 and the Tax Board come to the conclusion that in the light of the judgment of the .....

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..... submits that though the benefit of incentive scheme was not allowable even up to April 4, 1994 but the honourable apex court, considering the hardship faced by the similarly situated several traders, came to the conclusion and allowed benefit up to April 4, 1994 and, therefore, the order of the Tax Board is proper. After considering the arguments advanced by counsel for the parties, I am satisf .....

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