https://www.taxtmi.com/caselaws?id=335613 Territorial jurisdiction was upheld at the Jaipur Bench because the appellate and revisional orders formed part of the cause of action, even though the original assessing authority was outside its limits. The Sales Tax Incentive Scheme, 1989 could not be extended beyond 4.4.1994 in light of binding Supreme Court rulings, so the assessees were not entitled to retain the incentive for later assessment years and any amended eligibility certificate could not override that cut-off. Interest under section 58 of the Rajasthan Sales Tax Act, 1994 was recoverable once the tax was validly found payable after the cut-off date and remained unpaid. The Tax Board and appellate orders were therefore set aside and the assessment order restored. en-us Fri, 04 Nov 2016 00:00:00 +0530 Tue, 06 Dec 2016 09:59:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335613 Territorial jurisdiction was upheld at the Jaipur Bench because the appellate and revisional orders formed part of the cause of action, even though the original assessing authority was outside its limits. The Sales Tax Incentive Scheme, 1989 could not be extended beyond 4.4.1994 in light of binding Supreme Court rulings, so the assessees were not entitled to retain the incentive for later assessment years and any amended eligibility certificate could not override that cut-off. Interest under section 58 of the Rajasthan Sales Tax Act, 1994 was recoverable once the tax was validly found payable after the cut-off date and remained unpaid. The Tax Board and appellate orders were therefore set aside and the assessment order restored. Case-Laws VAT and Sales Tax Fri, 04 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335613