Section 1(g) in The Rajasthan Sales Tax/Central Sales Tax Deferment Scheme for Industries, 1998
(g)(i)Notwithstanding anything contained in this Scheme, an industrial unit may, whose case relating to the Incentive/Deferment Scheme of 1987/1989 is pending on the date of commencement of this Scheme before any Statutory Authority or in any Court, within 90 days from the date of commencement of this Scheme and on payment of a fee of Rs. 5,000/-, make an application along with the details of the case to the State Level Screening Committee (SLSC). The SLSC shall examine such application in the light of the various definitions and concepts given in this Scheme and decide accordingly and may also issue general directions to DLSCs.(ii)In the light of any Court decision or decisions taken by SLSC under clause (g)(i), the SLSC may review similar cases decided by it in the past and issue general directions to DLSCs, if any common policy is involved in such decisions.(iii)The benefits sanctioned by the SLSC/DLSCs under this sub-clause shall be prospective.(iv)Further, the benefits, if sanctioned, shall be restricted to the extent of the benefits which would be available to such unit in the Incentive/Deferment Scheme of 1987/1989 as the case may be.
