2005 (11) TMI 446

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....s directed against the order dated January 25, 2003 of the Rajasthan Tax Board dismissing the Revenue appeal and holding that if the part of manufacturing process of polishing of slabs and tiles of granite is undertaken by the assessee-unit outside the factory premises on job basis from some other industrial unit then, it cannot be said that the assessee unit is not entitled to the benefit of the ....

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....the Incentive Scheme in respect of such goods manufactured by it. Learned counsel for the Revenue submits that in view of such part of process undertaken by the assessee unit outside the factory premises, the goods or granite tiles so manufactured cannot be construed to be goods manufactured by the industrial unit. The first appeal of the assessee was allowed by the learned Deputy Commission....

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....f the applications, appropriate eligibility certificate is issued in favour of the unit for availing such benefit of exemption. The power to exemption and to revoke or modify that also thus lies with the competent Screening Committee and not with the assessing authority Of course, the exemption from sales tax is available on the sale of goods manufactured by the industrial unit when they are sold ....