1997 (3) TMI 588

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....ial Member).-The petitioner-firm has filed this application under section 8(1) of the Rajasthan Taxation Tribunal Act, 1995 (the "RTT Act") stating therein that it runs an oil extracting and manufacturing industry at Fateh Nagar. It applied for the issuance of an eligibility certificate (EC) to the District Level Screening Committee (DLSC), Udaipur, with a view to getting exemption from tax. This ....

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....oner-firm calling upon it to show cause as to why the application dated March 28, 1994 should not be dismissed. A reply to this notice was filed on March 21, 1996. On March 22, 1996 the application dated March 28, 1994 was dismissed. On March 26, 1996 the petitioner-firm sent this application through registered post to this Tribunal which was received in the office of the Tribunal on March 27, 199....

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....been made. It was a case of suppression of facts. No benefit of tax could be given under the RST Act. Such an exemption of tax can be granted only with regard to the tax payable under the CST Act. The alternative remedy has not been availed of by the petitioner-firm. Failure on the part of the assessing authority to dispose of the application within 120 days does not entitle the petitioner firm as....

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....as to be claimed under the RST Act such a claim must have been preferred before the DLSC and not before the assessing authority. In this case no such claim has been made or preferred before the DLSC on behalf of the petitioner-firm. In the second place, it is not in dispute that exemption was granted only under the CST Act and not under the RST Act. The assessing authority could give the tax exemp....