Special exemption entry for new cement units prevails over general prestigious-unit classification in sales tax incentive scheme.

A new cement unit covered by Item 1E of Annexure C to the Rajasthan Sales Tax incentive scheme was treated as governed by that specific entry, not by the broader prestigious-unit entry under Item 4. The scheme classified industrial units separately for exemption, and Item 1E prescribed the exemption linked to the scale of investment for new cement units. Applying the rule that a special provision prevails over a general one, the specific cement entry was read as controlling the field for such units. Liberal construction of exemption provisions could not override the scheme's express structure, so the unit was entitled only to the exemption under Item 1E.

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Issues: Whether a new cement unit falling within Item 1E of Annexure C to the sales tax incentive scheme could claim the higher exemption applicable to a prestigious unit under Item 4, or whether the specific cement-entry controlled the exemption entitlement.

Analysis: The Scheme, issued under Section 4(2) of the Rajasthan Sales Tax Act, 1954, classified industrial units for exemption purposes and separately introduced Item 1E for new cement units, prescribing exemption according to scale of investment. The Court held that Item 1E was a subject-specific and special provision for new cement units, while Items 4, 6 and 7 were general entries meant for industries across classes. Applying the rule that a special provision prevails over a general one, and reading the scheme as a whole, the Court concluded that the later specific cement entry was intended to govern the field for new cement units and could not be displaced by the broader prestigious-unit entry. The principle of liberal construction of exemption provisions could not override the express structure of the scheme.

Conclusion: The respondent-assessee was not entitled to 75% exemption as a prestigious unit and was entitled only to the exemption available under Item 1E for a large new cement unit.

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