https://www.taxtmi.com/caselaws?id=104699 The Supreme Court upheld the Rajasthan High Court's decision to quash a notification withdrawing tax exemption benefits under the Central Sales Tax Act and the State Sales Tax Act for certain industries. The benefits under the Central Sales Tax Act were restored, with the Court limiting the availability of benefits to a specific period. The Court set aside the High Court's judgment regarding the State Sales Tax Act as the benefits were not restored. Eligibility certificates issued post-judgment were restricted from availing benefits, while benefits already utilized were not recoverable by the State Government. The appeals were disposed of without costs. en-us Thu, 23 Feb 1995 00:00:00 +0530 Tue, 22 Jul 2014 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104699 The Supreme Court upheld the Rajasthan High Court's decision to quash a notification withdrawing tax exemption benefits under the Central Sales Tax Act and the State Sales Tax Act for certain industries. The benefits under the Central Sales Tax Act were restored, with the Court limiting the availability of benefits to a specific period. The Court set aside the High Court's judgment regarding the State Sales Tax Act as the benefits were not restored. Eligibility certificates issued post-judgment were restricted from availing benefits, while benefits already utilized were not recoverable by the State Government. The appeals were disposed of without costs. Case-Laws VAT and Sales Tax Thu, 23 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104699