1989 (10) TMI 217

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....o grant the petitioner exemption certificate or deferment certificate. The Government of Rajasthan issued a notification on May 23, 1987 (annexure A) in exercise of the powers conferred by sub-section (2) of section 4 of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as "the Act of 1954") notifying the Sales Tax Incentive Scheme for Industries, 1987 (hereinafter referred to as the "....

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....f the petitioner does not exceed Rs. 10 lacs. The petitioner thereafter submitted another application for grant of eligibility certificate under the Scheme of 1987 but the said application was returned on the ground that the application had been submitted beyond the period of 150 days and hence, the same could not be considered. Thereafter, the petitioner filed the present writ petition before thi....

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.... Schemes have been promulgated with a view to encourage the industries in Rajasthan and therefore, they should be liberally construed in favour of the assessees, and since there is no provision for not extending the time-limit for considering the applications, his application for eligibility certificate under the Scheme ought to have been considered on merits. Learned counsel for the petitioner ha....