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CTO v M/S RAM DEV STEEL ROLLING MILL - STR Case No. 2 of 2004  RD-RJ 1615 (20 July 2006)
S.B. Sales Tax Revision Petition No.2/04
Commercial Taxes Officer
M/s. Ram Dev Steel Rolling Mills
Date of Order : 20/07/2006
Hon'ble Mr. Justice Ajay Rastogi
Mr. R.B. Mathur, for petitioner
Mr. Naresh K. Gupta, for respondent
Instant revision petition has been filed against the order passed by the State Level
Screening Committee dated 3rd February, 2001 whereby the benefit under the Sales Tax Incentive Scheme, 1989 has been extended to the assessee from the date of issuance of eligibility certificate instead of from the date of completion certificate issued by the General Manager, DIC w.e.f. 13th May, 1998.
In appeal preferred before the Tax Board, the order of SLSC was modified and the benefit under
Sales Tax Incentive Scheme was extended to the assessee from the date of furnishing application i.e. 13th May, 1998.
Counsel for respondents submits that benefit under the Sales Tax Incentive Scheme has been 13th extended to the assessee from May, 1998 in 25th pursuance of order of the Tax Board dated
January, 2002 and it was only for 7 years, the period has also expired and the complete benefit under the Incentive Scheme has been availed by the assessee.
Counsel for the petitioner has failed to controvert the submission made.
I do not find any legal issue which requires consideration.
Consequently, the revision petition fails and is hereby dismissed. [Ajay Rastogi],J.
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