Subsequently, the assessee expanded its production capacity to 1600 M.T. per annum and achieved the production of more than 85 of the installed capacity between 16th February, 1995 and 16th June, 1996.
The same view was reiterated by the High Court in the revision preferred by the Department.
According to the materials on record, the production of the assessee between April, 1994 to 15th February, 1995 was 1292.913 M.T. and during the year following the date of expansion, the assessee manufactured its own goods to the extent of 1447.489 M.T. It is the case of the assessee that apart from manufacturing its own goods, the assessee had also manufactured goods by doing job work for others and the entire production, taking into account the goods manufactured for its own purposes and the job work, would amount to a total of 2193.76 M.T. In other words, if the job work undertaken by the assessee for others is also taken into companysideration, along with the production for its own purposes, such production would companystitute an increase in the production to more than 25 of the original installed capacity.
The said revision was directed against the judgment dated 9th February, 1999, passed by the Rajasthan Tax Board, Ajmer, allowing the appeal preferred by the respondent assessee and setting aside the decision of the District Level Screening Committee taken on 19th March, 1998, rejecting the assessees application for Eligibility Certificate under the Sales Tax New Incentive Scheme for Industries, 1989.
The said Committee came to the companyclusion that since the production by the assessee had been raised during the period in question from 1292.913 T. to 1447.489 M.T., it had utilized more than 85 capacity, but the production had number increased to the extent of 25 of the licensed registered capacity and accordingly rejected the claim of the assessee.
4701 /2006 Arising out of SLP No.2165/2003 Commissioner, Commercial Taxes, Jaipur Appellants Versus M s Narpat Steels Private Ltd. Respondents ALTAMAS KABIR,J. Civil Appeal No.
The assessee applied to the District Level Screening Committee for grant of Eligibility Certificate under the provisions of the said 1989 Incentive Scheme on account of expansion of its installed capacity.
Its original installed capacity was 1300 M.T. per annum prior to 16th February, 1995.
WITH Civil Appeal No.
1165 of 1999 under Section 86 2 of the Rajasthan Sales Tax Act, 1994.
4944 of 2001 is directed against the judgment of the Rajasthan High Court at Jodhpur dated 18th January, 2000, in S.B. Sales Tax Revision No.
Against the said decision of the District Level Screening Committee, the assessee went before the Rajasthan Tax Board by way of Appeal No.
The assessee, which is the respondent in the present appeal, manufactures stainless steel sheets.
