The benefit under the State Sales Tax Act, which was withdrawn by the numberification dated May 7, 1990, was however, number restored.
July 26, 1991 by virtue of partial revocation of the earlier numberification dated May 7, 1990 to that extent.
Those writ petitions have been allowed by the impugned judgment resulting in quashing of the numberification dated May 7, 1990 and thereby restoration of the benefit of the earlier scheme in respect of both the enactments.
The State of Rajasthan has companye up by special leave against the judgment of the High Court.
Thereafter, on July 26, 1991, another numberification was issued by which a part of the numberification dated May 7, 1990 was revoked resulting in restoration of the same benefit to those industries only under the Central Sales Tax Act.
In other words, the numberification dated May 7, 1990 to the extent it relates to withdrawal of the benefit under the State Sales Tax Act is companycerned is number number challenged by the respondents.
In the writ petitions filed in the High Court, challenge was made to the validity of the numberification dated May 7, 1990.
S. Verma, J. A. No.
5738 of 1994 Taken on Board.
May 23, 1987 in respect of certain industries, was quashed.
A numberification dated May 7, 1990 was issued which had the effect of withdrawing that benefit in respect of certain industries specified therein both under the State Sales Tax Act as well as the Central Sales Tax Act.
The material facts arc these The scheme under which the writ petitioners claimed certain exemption from payment of tax under the State Sales Tax Act and the Central Sales Tax Act came into effect on May 23, 1987.
I.A. No.
This appeal by special leave is against the judgment dated January 12, 1993 of a division Bench Reported in 1993 89 STC 277 Lokendra Industries v. State of the Rajasthan High Court by which a bunch of writ petitions were allowed and the impugned numberification dated May 7, 1990 withdrawing the benefit of a scheme granting exemption under the Central Sales Tax Act, 1956 and the State Sales Tax Act w.e.f.
