https://www.taxtmi.com/caselaws?id=164071 The Rajasthan Sales Tax Incentive Scheme, 1998 was construed as a liberal industrial investment incentive, and the definition of "new industrial unit" was held broader than under earlier schemes. Because the scheme contained no express prohibition on shifting plant and machinery between two units of the same assessee within the State, the Screening Committee could not import a restrictive condition to reduce the eligible capital investment merely on that basis. The exclusion of such investment was therefore unjustified and unsustainable, and the revision petition succeeded with the orders of the Screening Committee and the Tax Board set aside. en-us Thu, 24 Jul 2008 00:00:00 +0530 Wed, 03 Dec 2014 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164071 The Rajasthan Sales Tax Incentive Scheme, 1998 was construed as a liberal industrial investment incentive, and the definition of "new industrial unit" was held broader than under earlier schemes. Because the scheme contained no express prohibition on shifting plant and machinery between two units of the same assessee within the State, the Screening Committee could not import a restrictive condition to reduce the eligible capital investment merely on that basis. The exclusion of such investment was therefore unjustified and unsustainable, and the revision petition succeeded with the orders of the Screening Committee and the Tax Board set aside. Case-Laws VAT and Sales Tax Thu, 24 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164071