https://www.taxtmi.com/caselaws?id=169065 Where an incentive scheme vests eligibility determination in a screening committee, the assessing authority cannot override, curtail, or cancel the eligibility certificate on its own view. The Rajasthan HC noted that the controversy had already been settled in earlier writ petitions between the same parties, where assessment orders were quashed because the screening committee alone had authority to decide exemption eligibility under the Rajasthan Sales Tax Incentive Scheme, 1989. Once the eligibility certificate was granted, the assessing authority lacked jurisdiction to sit in appeal over it or deny the exemption independently. The court also accepted that the activity involved was manufacturing, which supported the assessee's claim on merits. en-us Tue, 16 Jul 2013 00:00:00 +0530 Mon, 06 Apr 2015 21:09:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169065 Where an incentive scheme vests eligibility determination in a screening committee, the assessing authority cannot override, curtail, or cancel the eligibility certificate on its own view. The Rajasthan HC noted that the controversy had already been settled in earlier writ petitions between the same parties, where assessment orders were quashed because the screening committee alone had authority to decide exemption eligibility under the Rajasthan Sales Tax Incentive Scheme, 1989. Once the eligibility certificate was granted, the assessing authority lacked jurisdiction to sit in appeal over it or deny the exemption independently. The court also accepted that the activity involved was manufacturing, which supported the assessee's claim on merits. Case-Laws VAT and Sales Tax Tue, 16 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169065