LOKENDRA INDUSTRIES Vs. STATE

JUDGEMENT

(1.) ALL these writ petitions are directed against the impugned notification dated 7/5/1990 issued by the Government of Rajasthan in exercise of the powers conferred by Sub-section (v) of Sec. 8 of the Central Sales Tax Act, 1956 (Central Act No. 74 of 1956) amending the earlier notification dated 6/7/1989, whereby the petitioners have been rendered ineligible for Sales Tax Incentives and, therefore, the petitioners have also prayed for quashing of the consequential orders and have sought a direction against the respondents to give benefit of Sales Tax Incentive Schemes of 1987 and 1989 and that they may be held entitled for the benefit of the incentive scheme.

(2.) ALL these writ petitions involve a common grievance in identical circumstances and are essentially directed against the impugned notification dated 7/5/1990, referred to hereinabove. We, therefore, propose to decide all these seven writ petitions by this common judgment and order.

(3.) ON behalf of respondents No. 1 to 3 reply has been filed, wherein the issue of the notification of the Sales Tax Incentive Scheme for Industries 1987 and 1989 operative from 5/3/1987 has not been disputed, but the other averments regarding investing and setting up of the plant by the end of April 1990 and the starting of production from 11/6/1990, have not been admitted for want of knowledge and, it has been pleaded that the petitioner may be put to struck proof of the same. It has been submitted that the petitioner had submitted an application under the Sales Tax Incentive Scheme on 29. 08. 1990, whereas the oil extracting industries were declared to be not eligible for sales tax incentive scheme on 7/5/1990 and the petitioner, thus, ceases to be entitled for the benefit of the Sales Tax Incentive Scheme.