2015 (10) TMI 208

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.... Adv., Mr. Aruneshwar Gupta, Adv.(NP) For the Respondent : Mr. Jeevan Prakash, Adv. ORDER 1. The Revenue is before us in this appeal against the judgment and order passed by the High Court of Judicature for Rajasthan at Jodhpur in D.B. Civil Writ Petition No. 2391 of 1997, dated 07.10.2003. 2. The facts in nutshell are: A Gwar Gum Powder unit was set up by the respondent at Sri Gangana....

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....production from 24.06.1994 only after its registration as 100% Export Oriented Unit. 4. A notification dated 13.06.1994 came to be issued by the State Government in exercise of its powers under Section 4(2) of the Rajasthan Sales Tax, 1954 (for short, "the Act") providing exemption from tax on the sale or purchase made by a 100 % Export Oriented New Manufacturing Unit. 5. The respondent/asse....

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....y of 28 MT but denied the claim of tax exemption with regard to the manufacturing unit with production capacity of 14 MT gwar gum powder per day. 7. Aggrieved by the order so passed by the Tribunal the revenue preferred Writ Petition before the High Court. The respondent/ assessee also preferred their cross appeal. The High Court in its impugned judgment and order dismissed the writ petition fi....