Court sets aside tax board's order, rules certificate effective from application date, not issue date.

The court allowed the revision petition, setting aside the Rajasthan Tax Board's order and ruling that the eligibility certificate under the Sales Tax Incentive Scheme for Industries, 1987 should be effective from the date of application, not the date of issue. The court found the Board's decision contrary to previous precedent and directed the certificate to be effective from April 24, 1994, in favor of the respondent.

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Issues: Challenge to order of Rajasthan Tax Board regarding eligibility certificate under Sales Tax Incentive Scheme for Industries, 1987.

The judgment addresses the challenge made in a revision petition against the order of the Rajasthan Tax Board regarding the availability of an eligibility certificate under the Sales Tax Incentive Scheme for Industries, 1987. The main contention was whether the eligibility certificate should be effective from the date of application or the date of issue. The petitioner argued that the Board's decision was contrary to a previous judgment by the Division Bench of the court. The court examined the arguments presented and found that the Board's decision was indeed contrary to the previous judgment. Consequently, the court set aside the Board's order and directed that the eligibility certificate issued to the respondent should be effective from the date of application, i.e., April 24, 1994. The revision petition was allowed accordingly.

In conclusion, the judgment clarifies the effective date of an eligibility certificate under the Sales Tax Incentive Scheme for Industries, 1987, based on the date of application rather than the date of issue, in line with previous court precedent.

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