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1 - 6 of 6 (0.24 seconds)Om Shiv Shakti Cement Pvt. Ltd. And Ors. vs The State Of Rajasthan And Ors. on 28 September, 1988
Sunrise Rubber Industries Limited, petitioner in Writ Petition No. 1222 of 1989 was granted the eligibility certificate on May 4, 1988, Shri Laxmi Cement Private Limited on May 4, 1989, Rajdhani Associates Private Limited on February 12, 1988 and Sunshine Electro Private Limited on June 2, 1989. The tax concession under the aforesaid notification was thereafter granted to them from the aforesaid dates on which the eligibility certificates were issued by the Screening Committee. It is contended that the tax concession should have been granted to them under the aforesaid Incentive Scheme from the dates the petitioners submitted their applications in form "A" under Clause 7(a) to the Screening Committee. Reliance in support of the contention was placed on Om Shiv Shakti Cement Pvt. Ltd. v. State of Rajasthan [1989] 72 STC 437, decided by a Division Bench of this Court on September 28, 1988 and it was contended that all these four writ petitions are squarely covered by the aforesaid judgment.
Mahesh Chand And Anr. vs State Of Rajasthan on 14 March, 1988
12. A few words may be added in respect of Civil Writ Petition No. 867 of 1989 (Mahesh Chand and another v. State of Rajasthan). The petitioners submitted the application in form "A" on August 27, 1987. Their application was dismissed by the Screening Committee. The petitioners filed a writ petition against the action of the Screening Committee and that writ petition was dismissed on September 21, 1988, with the observations that in case the petitioners filed I.S.I. certificate before the Screening Committee, their application could then be considered. The I.S.I. certificate was filed on January 21, 1989. The application filed by the petitioners in form "A" was, therefore, defective and the defect was removed only on January 21, 1989, when the I.S.I. certificate was filed. It would be, therefore, taken that these petitioners submitted the application in form "A" under Clause 7(a) of the Incentive Scheme on January 21, 1989. They are, therefore, entitled to get the eligibility certificate with effect from January 21, 1989 and not prior to it. The writ petition filed by these petitioners has, therefore, no merit and should be dismissed.
Section 4 in The Rajasthan Sales Tax Act, 1994 [Entire Act]
Section 9 in The Central Sales Tax Act, 1956 [Entire Act]
M.S. Bansal (Pvt.) Ltd. And Anr. vs Bhagwan Swarup Mathur And Ors. on 10 December, 1974
In the result, the three writ petitions (1) S.S. Bang and another v. State of Rajasthan and others (S.B. Civil Writ Petition No. 1222 of 1989), (2) Suresh Chand Rathi and another v. State of Rajasthan and others (S.B. Civil Writ Petition No. 1340 of 1989) and (3) Rajdhani Associates Private Limited and another v. State of Rajasthan and others (S.B. Civil Writ Petition No. 3810 of 1989) are allowed and it is declared that the eligibility certificates that have been issued to the petitioners under the Incentive Scheme would be operative with effect from the dates of the applications submitted by the petitioners and not with effect from the dates of issuance of the said certificates. The petitioners are entitled to exemption from tax under the Incentive Schemes on the basis of the eligibility certificates with effect from the date of submission of the applications and the assessment orders passed by the assessing authority under Section 7-B of the Rajasthan Sales Tax Act and under Section 9 of the Central Sales Tax Act read with Section 7-B of the Rajasthan Sales Tax Act in respect of the period subsequent to the date of submission of the applications for grant of the eligibility certificates and the demand notices issued by the assessing authorities for the recovery of the tax assessed under the assessment orders are quashed.
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