2013 (4) TMI 817

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....spondent JUDGMENT The facts are not in dispute that the petitioner-assessee  was granted benefit of incentive scheme up to April 4, 1994 in the light of  the judgment of the honourable apex court in the case of State of Rajasthan  v. Gopal Oil Mills reported in [1999] 115 STC 25 (SC); [1999] 4 SCC 368  and State of Rajasthan v. Mahaveer Oil Industries reported in [1999] 1....

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....ted in [1999] 115 STC 29 (SC); [1999] 4 SCC 357 has restricted the benefit of incentive scheme only up to April 4, 1994 and not beyond that. He further submits that though the benefit of incentive scheme was not allowable even up to April 4, 1994 but the honourable apex court, considering the hardship faced by the similarly situated several traders, came to the conclusion and allowed benefit up to....