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State of Rajasthan - Section

Section 4 in Rajasthan Sales Tax/Central Sales Tax Exemption Scheme for Industries, 1998

4. Sanction of benefits under the Exemption Scheme and issue of Eligibility Certificate.

(a)In order to avail the benefit under this Scheme, the applicant industrial unit shall have to obtain sanction from the State Level Screening Committee or District Level Screening Committee, as the case may be. The Screening Committees shall act as quasi-judicial authorities whose decisions shall be final, subject to other provisions provided for in this Scheme.
(b)The State Level Screening Committee which shall be competent to grant sanction of benefits under this Scheme to Large Scale Units and to dispose off cases referred to by District Level Committees, shall consist of the following:
1. *[Principal Secretary/Secretary Industries] Chairman
2. Managing Director, RFC Member
3. Managing Director, RIICO Member
4. Commissioner, Commercial Taxes Member
5. [Commissioner/Director, Industries] [Substituted by Dated 9-3-1999, published in Rajasthan Gazette Extraordinary, part 4(ga), dated 11-3-1999, page 493(2).] Member Secretary
(c)The District Level Screening Committee which shall be competent to sanction benefits to SSI Units under this Scheme, shall consist of the following:
1. Collector of the District Chairman
2. Any Officer nominated by the Commissioner, Commercial Taxes Member
3. Concerned Branch Manager of RFC Member
4. Sr. Regional Manager/Regional Manager of RIICO where it is thelead institution Member
5. General Manager, District Industries Centre Member Secretary
(d)An industrial unit, eligible to claim benefits under this Scheme, shall make an application in four sets in appropriate Form - A-IIA-2IA-3/A-4 along with Affidavit in Form-B, duly attested, appended to this notification to the Member Secretary of the appropriate Screening Committee within one hundred eighty days from the date of the commencement of this Scheme or the date of the commencement of commercial production, or the date of commencement of expanded or diversified production, or the date of declaration of sickness, or the date of transfer of the whole project or the date of change of management of a unit in any way whichever is later. However, the appropriate Screening Committee may, on sufficient cause being shown, condone the delay not exceeding ninety days in filing of the application:
[Provided that where an industrial unit eligible for benefit under the Scheme could not submit application within the prescribed period of one hundred and eighty days due to a life- threatening disease of member for the entrepreneur's family as defined under the Income Tax Act, the application filed within four hundred and fifty days from the date of commercial production shall be treated within time limit.] [Added by Dated 25-9-2003, published in Rajasthan Gazette Extraordinary, part 4(ga), dated 29-9-2003, page 237.]
(e)The appropriate Screening Committee shall, after having examined the application of an industrial unit and after having gathered or collected such other information, documents or evidence as may be considered necessary and after having got conducted such further enquiry as deemed proper in the circumstances of the case, sanction the benefits under this Scheme to the said unit if it is found fully covered by the provisions of this Scheme and is not in any way debarred or disqualified to claim the said benefits. However, in particular, the said Screening Committee shall reject the application of the applicant, unit-
(i)where its case does not fall within the parameters of this Scheme, or
(ii)where it has failed in spite of adequate opportunity being given, to supply any information asked for or adduce any evidence required for; or
(iii)where any case of avoidance or evasion of tax is pending against it at any forum or it is found penalised for such offence, within a period of two years immediately preceding the date of the filing of the application; however, the said Screening Committee may waive this disqualification in an appropriate case if the offence is technical or venial in nature or has been compound.
(f)In case of sanction of benefits under the Scheme, such sanction shall be communicated in writing to the Assessing Authority of the applicant unit, who shall issue Eligibility Certificate to the said unit in Form-C, appended to this notification, within a period of seven days from the date of the receipt of the sanction, and a copy of such Certificate shall also be sent to the Member Secretary of the concerned Screening Committee.
(g)The Eligibility Certificate issued under this Scheme shall remain in force till the permissible exemption from tax in accordance with the provisions of this Scheme is not exhausted, or till such Certificate is not amended, suspended or revoked.
(h)The benefits under this Scheme shall be available from the date of the application filed by the applicant unit completed in all respects, as certified by the Member Secretary of the appropriate Screening Committee:
[Provided that application filed by the united treated within time limit under proviso to sub-clause (d) shall be entitled for exemption of Central Sales Tax only from the date of this amendment.] [Added by Dated 25-9-2003, published in Rajasthan Gazette Extraordinary, part 4(ga), dated 29-9-2003, page 237.]
(i)During the currency of the Eligibility Certificate, the unit concerned shall be exempted from payment of tax on the intra- State sales/inter-State sales of the goods and by-products manufactured by it within the State, including the waste items derived therefrom and the packing material used therewith.
(j)The DLSC shall dispose of the application made under this Scheme within a period of ninety days of the filing of the completed application. However, if for any reason the application is not disposed of within the said time limit, a reference along with reasons of delay shall be made by the Member Secretary of DLSC to the Commissioner, industries who may grant further extension upto ninety days having regard to the reasons explained in that case. In case, where the DLSC fails to dispose of the application even within the extended period, such application shall stand transferred to the Commissioner, Industries, who in turn shall within thirty days from the date of receipt of records, place that application after due scrutiny before the SLSC for disposal.
(k)The SLSC shall dispose of the application made under this Scheme within a period of ninety days of the filing of a completed application. However, this period of ninety days may be extended by the SLSC for a further period(s) not exceeding ninety days.