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        <h1>Rajasthan HC: Sales tax exemption scheme applies prospectively. Effective date starts upon application submission.</h1> <h3>Mahesh Chand Goyal Versus State of Rajasthan Rajdhani Associates Pvt. Limited</h3> Mahesh Chand Goyal Versus State of Rajasthan Rajdhani Associates Pvt. Limited - [1990] 78 STC 51 (Raj) Issues:Interpretation of clause 7(d) of the Incentive Scheme for sales tax exemption. Retrospective or prospective application of clause 7(d) to applications submitted before its introduction. Validity of eligibility certificates issued under the Incentive Scheme. Effectiveness of tax concession under the Incentive Scheme based on the date of application submission.Analysis:The judgment by the Rajasthan High Court dealt with four identical writ petitions concerning industrial units seeking sales tax exemption under the Incentive Scheme. The main contention was regarding the retrospective or prospective application of clause 7(d) of the Incentive Scheme, which stated that the benefit would be available from the date of issue of the eligibility certificate. The petitioners argued that the tax concession should have been granted from the date of application submission, relying on a previous judgment. The respondents contended that clause 7(d) was inserted to govern the benefit from the date of the eligibility certificate issuance.The court analyzed the legislative framework and principles of delegated legislation. It emphasized that executive rules are not retrospective unless expressly conferred, especially in fiscal provisions. The court concluded that clause 7(d) was prospective, not retrospective, as it did not indicate retrospective application. Therefore, applications submitted before the introduction of clause 7(d) should not be governed by it. The judgment in Om Shiv Shakti Cement Pvt. Ltd. was deemed applicable to the cases, leading to the allowance of three writ petitions.In a specific case, where the application was initially dismissed due to a defect, the court determined the eligibility certificate's effective date based on the date the defect was rectified. This case was dismissed as the eligibility date was considered to be after the defect correction. The court allowed three writ petitions, declaring the eligibility certificates effective from the date of application submission, not the certificate issuance date, granting tax exemption based on this timeline.Ultimately, the court dismissed one writ petition and allowed the others, quashing assessment orders and demand notices issued by the authorities. Each party was directed to bear their own costs in the proceedings, concluding the judgment by the Rajasthan High Court on the interpretation and application of the Incentive Scheme for sales tax exemption.

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