2007 (11) TMI 564

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....ccepted notices on behalf of the respondents. With the consent of the learned counsel for the parties, the writ petition is being finally heard and disposed of. The petitioner, an industrial unit, was granted the benefit of exemption from payment of tax on the sales made within the State and in course of inter-State trade or commerce of the goods manufactured by it within the State, under the S....

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....ach of conditions contained in clause 4(e)(i), the proceedings under clause 9(b) of the Incentive Scheme, 1987 have been initiated against the petitioner. The learned Additional Commissioner (VAT and I.T.), Commercial Taxes, Jaipur, vide communication dated September 15, 2007 (annexure 2) while proposing to withdraw the benefits extended with retrospective effect, has sought opinion of the Distric....

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....endment in the Scheme as aforesaid, the very foundation of the recovery proceedings initiated against the petitioner vide communication dated September 15, 2007 issued by the Additional Commissioner (VAT and IT), Commercial Taxes, Jaipur, for alleged breach of condition does not survive. The impugned communication/notice issued by the Additional Commissioner (VAT and IT) and District Level Screeni....