1993 (3) TMI 348

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.... order of the learned single Judge dated January 30, 1992 (Shri Goverdhan Oil Mills v. State of Rajasthan S.B.C.W.P. No. 2425 of 1990-printed at page 39 supra) wherein the notification dated May 7, 1990 was quashed and the petitioner was held entitled to the benefit of the Sales Tax Incentive Scheme for Industries, 1987 and 1989. The present appeal was filed on March 5, 1992 and after excluding on....

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....ts were excluded from the benefit of the Incentive Schemes 1987/1989 as per notification dated May 7, 1990 and the oil extracting or manufacturing was listed in the banned industry. Thereafter, another notification was issued on July 26, 1991 in which exemption under the Central Sales Tax Act, 1956 on certain conditions was again started to be given. The case of the respondent is that they have pr....

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....at the respondents have invested a huge amount on the assurance and promise of the State Government and, therefore, the petitioner was held entitled for the benefit of Sales Tax Incentive Schemes 1987/1989. While allowing the writ petition the notification dated May 7, 1990 was quashed. The submission of the learned counsel for the appellant is that the notification of May 7, 1990 could not have b....

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....effective steps were taken before May 7, 1990 it would be unjust to deny the exemption which was announced in accordance with the Scheme of 1987/ 1989 and the notification of May 7, 1990 would not come in the way of the assessee in claiming the exemption. Although we agree with the contention of the learned counsel for the appellant that there was no necessity for quashing the notification of May ....