Cement incentive scheme interpretation allows a new cement unit to claim prestigious-unit benefits if it meets the special definition.

A new cement unit under the amended Rajasthan New Sales Tax Incentive Scheme, 1989 is not confined to the general concessional treatment in item 1-E of Annexure C if it independently satisfies the definition of a prestigious unit. The scheme treated item 1-E as the general entry for new cement units, while item 4 and other special entries continued to operate for higher-category units with distinct policy objectives. Because the amended scheme did not expressly exclude cement units from item 4, unlike specific exclusions elsewhere, the special incentive remained available. The earlier cement precedent was distinguished as arising under the pre-amendment regime.

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Issues: Whether a new cement unit, after the 1996 amendment to the Rajasthan New Sales Tax Incentive Scheme, 1989, is confined only to the concessional treatment under item 1-E of Annexure C or can also claim the higher incentive available to a prestigious unit under item 4 of Annexure C when it otherwise satisfies the definition of a prestigious unit.

Analysis: The amended scheme deleted cement from the list of ineligible industries and introduced item 1-E to quantify the normal incentive for new cement units by reference to their scale. The scheme, however, continued to contain separate and distinct classifications for prestigious, very prestigious and export-oriented units, each with its own object and incentive structure. The reasoning turned on the scheme as a whole: item 1-E operated as the general entry for new cement units, while items 4, 6 and 7 remained special provisions directed to different policy objectives. The absence of any express exclusion of cement units from item 4, unlike the specific exclusions inserted for items 2 and 5, was treated as significant. The earlier precedent concerning cement units was distinguished because it arose under the pre-amendment regime when cement remained an ineligible industry and only a limited exception had been carved out.

Conclusion: A new cement unit is not restricted to item 1-E alone and, if it otherwise satisfies the definition of a prestigious unit, it is entitled to the benefit under item 4 of Annexure C.

Ratio Decidendi: Where an exemption scheme contains a general entry for a class of units and separate special entries for higher categories of units, the special benefits are available to an assessee who independently satisfies the special definition unless the scheme expressly excludes that category.

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