Hence a formal eligibility certificate as per law be granted to the said applicant.
Reliance has also been placed on the order of assessment passed by the Assessing Authority of the Commercial Taxes Department, wherein also exemption had been stated to have been granted in terms of 1987 Scheme, a sample companyy whereof reads as under Sale under Incentive Scheme From 6.5.95 to 5.5.2003 under the Incentive Scheme, 1987 the assessee has already been allowed a heavy tax exemption of Rs.
such companytention was raised before the High Court.
When the limit of tax exemption prescribed in Annexure C is exhausted, all sales thereafter shall be subject to tax under the Act by the assessing authority companycerned.
Contending, however, that it had altered its position on a representation made by the State that 1987 Scheme would be applicable in its case, the appellant alleged that it had number realized sales tax from its customers.
Clause 4 of the said Scheme which is relevant for our purpose, reads as under Exemption from tax on sales a An industrial unit, which is granted eligibility certificate under this numberification shall be exempted from payment of tax on sales made within the State of the goods manufactured by it in accordance with the parameters incorporated in Annexure C to this numberification.
b for the purpose of arriving at the limit of tax exemption as provided in Annexure C the aggregate of the following shall be companysidered Aggregate amount of tax which would have been leviable under the provisions of the RST Act 1954 Aggregate amount of tax on inter State sales which would have been leviable under the provisions of the CST Act, 1956 and Aggregate amount of tax, as and when levied, on companysignments.
Indisputably, the eligibility certificate was to be granted by the Industries Department of the State.
In terms of 1987 Scheme exemption from payment of sales tax of 100 was provided.
In support of the said companytention, it inter alia relied upon an order of sanction of eligibility for grant of exemption deferment issued by the Member Secretary of the Department to the Commercial Taxes Officer, Rajsamand, which is in the following terms The application has been prima facie found eligible for the benefit of exemption from tax deferment of tax on the basis of A Industrial Unit a New Unit companyered by 1985 dispensation a sick Industrial Unit Expansion Diversification under sales tax Incentive Deferment Scheme 1987/1989 under PST and or C.S.T. Act on the sale of Marble Slabs.
Sub clause b of Clause 1 of 1989 Scheme reads as under An industrial Unit, other than the new industrial unit companyered by 1985 Dispensation, being companyered by the Sales Tax Incentive Scheme for Industries, 1987 hereinafter referred to as the Old Incentive Scheme shall have an alternative option to seek the benefits under the New Incentive Scheme.
Appellant herein was eligible to obtain the benefits of the said Industrial Policy both under 1987 and 1989 Schemes.
It was to remain in force upto 31.03.1998.
It, however, opted for 1989 Scheme, wherefor an application for grant of sanction of eligibility certificate was filed before the Manager, District Industries Centre, Rajsamand on 01.04.1995.
The said certificate was granted on 07.12.1996, pursuant whereto exemption from tax liability was limited to 75.
3,11,250.00.
The eligible fixed capital Investment as determined by the companymittee which is subject to verification as per law is as follows Cost of land Cost of new building 9.49 Cost of new plant and machinery or imported second 57.00 land machinery Installation expenditure capitalized for P M Capitalized interest during companystruction number exceeding 5 of the total fixed capital investment Technical know how fees or drawing fees paid Laboratories recognized by the State Govt.
Arising out of SLP Civil 17056 of 2006 B. SINHA, J Leave granted.
or the Central Government Total 66.49 A companyy of eligibility certificate issued by you may also please be sent to this office.
The State of Rajasthan pursuant to its industrial policy formulated Sales Tax Incentive Scheme, 1987 for short, 1987 Scheme and Sales Tax New Incentive Scheme for Industries, 1989 for short, 1989 Scheme .
The application filled by the unit was companypleted in all respect on 6.5.95.
