1994 (11) TMI 386

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....nsideration of this Court in the present writ petition is as to whether the petitioner which is a new industrial unit as defined in the Rajasthan Sales Tax Incentive Scheme for Industries, 1987 (hereinafter to be referred as "the Incentive Scheme"), should be entitled for the benefit of the exemption as a new unit with effect from the date on which the petitioner had applied to the sales tax autho....

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....ended that the delay in issuance of the eligibility certificate has resulted in undue harassment to the petitioner-company inasmuch as that under the legal advice, the petitioner-company had honestly come to believe that it is exempted from the payment of sales tax under the Incentive Scheme from the date of commencement of the commercial production/date of application for the grant of eligibility....

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.... in these cases was actually due to the time taken by the authorities in issuing guidelines for grant of the certificates, and in convening the meeting of the screening committee. The petitioners could not be denied the benefit of the Scheme for a period of nearly eight months, when they were in no way responsible for the delay." Reliance was also placed by the learned counsel for the petitione....

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....use 7(d) of the Incentive Schemes, as referred to above. It will be pertinent to mention to the Gazette Notification dated April 24, 1993, published in the Rajasthan Patrika of the said date, wherein it is stipulated as under: "The benefit of the Incentive Scheme shall be available from the date of the application filed by the applicant-unit completed in all respect and such benefits shall be s....