https://www.taxtmi.com/caselaws?id=161266 The Court dismissed the revision petition, affirming the respondent-assessee's eligibility for incentives under the Rajasthan Sales Tax Incentive Scheme for Industries, 1987. The Court held that the processing of hydrogen gas constituted a manufacturing activity under the Scheme, aligning with the definition in the Rajasthan Sales Tax Act, 1954. The decision was based on the principle that preparing goods for marketability qualifies as manufacturing, as established in a prior case. Therefore, the District Level Screening Committee's withdrawal of incentives was deemed unsustainable. en-us Wed, 24 Apr 2002 00:00:00 +0530 Sat, 11 Jan 2014 12:02:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161266 The Court dismissed the revision petition, affirming the respondent-assessee's eligibility for incentives under the Rajasthan Sales Tax Incentive Scheme for Industries, 1987. The Court held that the processing of hydrogen gas constituted a manufacturing activity under the Scheme, aligning with the definition in the Rajasthan Sales Tax Act, 1954. The decision was based on the principle that preparing goods for marketability qualifies as manufacturing, as established in a prior case. Therefore, the District Level Screening Committee's withdrawal of incentives was deemed unsustainable. Case-Laws VAT and Sales Tax Wed, 24 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161266