COMMERCIAL TAX OFFICER, RAJASTHAN Vs. M/S. BINANI CEMENTS LTD.
LAWS(SC)-2014-2-35
SUPREME COURT OF INDIA (FROM: RAJASTHAN)
Decided on February 19,2014

Commercial Tax Officer, Rajasthan Appellant
VERSUS
M/S. Binani Cements Ltd. Respondents


Referred Judgements :-

WARBURTON V. LOVELAND [REFERRED TO]
CAPE BRANDY SYNDICATE V.IRC [REFERRED TO]
J K COTTON SPINNING AND WEAVING VS. STATE OF UTTAR PRADESH [REFERRED TO]
WAVERLY JUTE MILLS CO LIMITED KELVIN JUTE CO LIMITED VS. RAYMON AND CO INDIA PYT LTD [REFERRED TO]
PATNA IMPROVEMENT TRUST VS. LAKSHMI DEVI [REFERRED TO]
SOUTH INDIA CORPORATION PRIVATE LIMITED VS. SECRETARY BOARD OF REVENUE TRIVANDRUM [REFERRED TO]
UNION OF INDIA VS. INDIA FISHERIES PRIVATE LTD [REFERRED TO]
COMMISSIONER OF INCOME TAX PATIALA VS. SHAHZADA NAND AND SONS [REFERRED TO]
ANANDJI HARIDAS AND CO PRIVATE LIMITED VS. S P KASTURE ANIL [REFERRED TO]
U P STATE ELECTRICITY BOARD VS. HARI SHANKAR JAIN [REFERRED TO]
LIFE INSURANCE CORPORATION OF INDIA CHANDRASEKHAR BOSE VS. D J BAHADUR:UNION OF INDIA [REFERRED TO]
MAHARASHTRA STATE BOARD OF SECONDARY AND HIGHER SECONDARY EDUCATION ALPANA V MEHTA VS. PARITOSH BHUPESHKUMAR SHETH:MAHARASHTRA STATE BOARD OF SECONDARY EDUCATION [REFERRED TO]
RESERVE BANK OF INDIA UNION OF INDIA PEERLESS GENERAL FINANCE AND INVEST MENT CO LIMITED STATE OF WEST BENGAL VS. MENT COMPANY LIMITED:PEERLESS GENERAL FINANCE AND INVEST MENT COMPANY LIMITED:RESERVE BANK OF INDIA:PEERLESS GENERAL FINANCE AND INVEST MENF COMPANY LIMITED [REFERRED TO]
USMANBHAI DAWOODBHAI MEMON VS. STATE OF GUJARAT [REFERRED TO]
COLLECTOR OF CENTRAL EXCISE HYDERABAD COLLECTOR OF CENTRAL EXCISE MADRAS VS. JAYANT OIL MILLS PRIVATE LIMITED :TATA OIL MILLS COMPANY LIMITED [REFERRED TO]
ST STEPHENS COLLEGE VS. UNIVERSITY OF DELHI [REFERRED TO]
GOBIND SUGAR MILLS LIMITED VS. STATE OF BIHAR [REFERRED TO]
SARABJIT RICK SINGH VS. UNION OF INDIA [REFERRED TO]
ETHIOPIAN AIRLINES VS. GANESH NARAIN SABOO [REFERRED TO]



Cited Judgements :-

MACQUARIE BANK LIMITED VS. SHILPI CABLE TECHNOLOGIES LTD. [LAWS(SC)-2017-12-38] [REFERRED TO]
CHANDAN BORA VS. UNION OF INDIA [LAWS(GAU)-2016-9-29] [REFERRED TO]
MURLI INDUSTRIES LTD VS. PRIMO PICK N PACK PVT. LTD [LAWS(BOM)-2018-11-84] [REFERRED TO]
MANMOHAN MISHRA VS. STATE OF U.P. [LAWS(ALL)-2021-9-199] [REFERRED TO]
DHANUKA AGRITECH LIMITED VS. GOVERNMENT OF MAHARASHTRA [LAWS(BOM)-2022-6-20] [REFERRED TO]
SUMAN THAKUR VS. THE STATE OF BIHAR [LAWS(PAT)-2016-9-5] [REFERRED TO]
STATE OF U.P. VS. VIRENDRA KUMAR [LAWS(SC)-2022-11-84] [REFERRED TO]
GOURMANI DEI AND ORS. VS. SHREE JAGANNATH MAHAPRABHU AND ORS. [LAWS(ORI)-2016-3-11] [REFERRED TO]
MOHMMED ABBAS VS. STATE OF TELANGANA [LAWS(TLNG)-2019-4-1] [REFERRED TO]
PARMINDER KAUR VS. STATE OF PUNJAB [LAWS(P&H)-2017-4-26] [REFERRED TO]
M. JAYA SATYAVATHI DEVI VS. STATE OF ANDHRA PRADESH [LAWS(APH)-2022-11-156] [REFERRED TO]
MOHMMED ABBAS VS. STATE OF TELANGANA [LAWS(APH)-2019-4-9] [REFERRED TO]
N.NAGARAJAN VS. SCHEKAR RAJ [LAWS(MAD)-2022-9-161] [REFERRED TO]
HONDA SIEL POWER PRODUCTS VS. UNION OF INDIA [LAWS(ALL)-2019-12-155] [REFERRED TO]
RAJESH GAUR VS. STATE OF RAJASTHAN [LAWS(RAJ)-2018-1-140] [REFERRED TO]
AMBUJA CEMENTS LTD. VS. THE STATE OF RAJASTHAN [LAWS(RAJ)-2014-12-77] [REFERRED TO]
STATE OF CHHATTISGARH VS. SHOBHA ENTERPRISES [LAWS(CHH)-2019-1-49] [REFERRED TO]
BOARD OF TRUSTEES OF THE PORT MUMBAI VS. BARGE MADHWA AND ANR. [LAWS(BOM)-2020-5-11] [REFERRED TO]
MURLI INDUSTRIES LIMITED VS. OFFICIAL LIQUIDATOR AS PROVISIONAL LIQUIDATOR [LAWS(BOM)-2018-11-54] [REFERRED TO]
KRISHAN KUMAR AND ORS. VS. KAMLA DEVI AND ORS. [LAWS(P&H)-2016-5-5] [REFERRED TO]
NALINI CHIDAMBARAM VS. DIRECTORATE OF ENFORCEMENT, REPRESENTED BY ITS DIRECTOR, GOVERNMENT OF INDIA [LAWS(MAD)-2018-7-315] [REFERRED TO]
DELHI TECHNOLOGICAL UNIVERSITY VS. B.S.RAWAT [LAWS(DLH)-2022-8-25] [REFERRED TO]
STATE OF J&K VS. MOHAMMAD OBIED HAQAQ [LAWS(J&K)-2019-4-122] [REFERRED TO]
THE CHANCELLOR, MASTERS & SCHOLARS OF UNIVERSITY OF OXFORD VS. RAMESHWARI PHOTOCOPY SERVICES & ORS [LAWS(DLH)-2016-12-14] [REFERRED TO]
PICHHDA JAN KALYAN SAMITI VS. UNION OF INDIA [LAWS(ALL)-2016-9-300] [REFERRED]
B P RAJPOOT VS. ASSTT G M ORIENTAL INSURANCE CO LTD [LAWS(ALL)-2015-5-433] [REFERRED TO]
ATMA RAM PROPERTIES PVT. LTD. VS. THE ORIENTAL INSURANCE CO. LTD. [LAWS(SC)-2017-12-23] [REFERRED TO]
SIPANI ENERGY LTD VS. COMMISSIONER, BRUHAT BANGALORE MAHANAGARA PALIKE [LAWS(KAR)-2019-5-29] [REFERRED TO]
SHILPA NAIR VS. STATE OF KERALA [LAWS(KER)-2022-10-187] [REFERRED TO]
RAJANI KUMARI VS. STATE ELECTION COMMISSION [LAWS(PAT)-2019-9-87] [REFERRED TO]
BAURIBANDHU MANGARAJ VS. STATE OF ORISSA & OTHERS [LAWS(ORI)-2018-7-1] [REFERRED TO]
KANDRU SHRIDHAR VS. GOVT. OF ANDHRA PRADESH [LAWS(APH)-2022-9-30] [REFERRED TO]
P.K.M. SELVAM AND ORS. VS. STATE AND ORS. [LAWS(MAD)-2015-8-88] [REFERRED TO]
CHANCELLOR, MASTERS & SCHOLARS OF UNIVERSITY OF OX VS. RAMESHWARI PHOTOCOPY SERVICES & ANR [LAWS(DLH)-2016-9-354] [REFERRED]
THE CHANCELLOR, MASTERS & SCHOLARS OF THE UNIVERSITY OF OXFORD & ORS. VS. RAMESHWARI PHOTOCOPY SERVICES & ANR. [LAWS(DLH)-2016-9-27] [REFERRED TO]
SRI JAGANNATH TEMPLE MANAGING COMMITTEE VS. SIDDHA MATH [LAWS(SC)-2015-12-50] [REFERRED TO]
S.RAJESHKUMAR VS. SUPERINTENDENT OF POLICE [LAWS(MAD)-2019-1-573] [REFERRED TO]
PRASHANT MEHTA VS. NATIONAL LAW UNIVERSITY [LAWS(RAJ)-2019-5-125] [REFERRED TO]
DWARAPUDI SIVARAMA REDDY VS. UNION OF INDIA [LAWS(APH)-2023-3-62] [REFERRED TO]
SMT. R.VIMALA VS. STATE BANK OF INDIA [LAWS(APH)-2016-8-12] [REFERRED TO]
DITUL MEHTA VS. STATE OF KARNATAKA [LAWS(KAR)-2023-10-99] [REFERRED TO]
ARATI MARKETING PVT. LTD VS. UNION OF INDIA [LAWS(CAL)-2024-2-11] [REFERRED TO]
AMAN BACHAR MAHILA SWA SAHAIYATA SAMUH VS. STATE OF M.P. [LAWS(MPH)-2021-12-102] [REFERRED TO]
K A ABDUL RAHMAN VS. CHERANELLOOR SERVICE CO-OPERATIVE BANK LTD , ERNAKULAM AND OTHERS [LAWS(KER)-2014-11-276] [REFERRED TO]
PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL VS. INCOME TAX SETTLEMENT COMMISSION [LAWS(GJH)-2019-10-290] [REFERRED TO]
MOHD RIZWAN & OTHERS VS. STATE OF U P THRU PRIN SECY BASIC EDUCATION, LKO & ORS [LAWS(ALL)-2019-3-177] [REFERRED TO]
STATE OF TRIPURA VS. AJIT CHAKRABORTY [LAWS(TRIP)-2019-5-5] [REFERRED TO]
NOVEX COMMUNICATIONS PVT LTD. VS. TRADE WINGS HOTESL LIMITED [LAWS(BOM)-2024-1-267] [REFERRED TO]
KANWALJIT SINGH BAJWA AND OTHERS VS. STATE OF PUNJAB AND OTHERS [LAWS(P&H)-2017-3-267] [REFERRED TO]
ASIF ALI SHAIKH HUSSAIN VS. STATE OF KARNATAKA [LAWS(KAR)-2018-12-369] [REFERRED TO]
BABU BANARASI DAS UNIVERSITY LUCKNOW VS. STATE OF U.P. [LAWS(ALL)-2017-5-71] [REFERRED TO]
STAR INDIA PRIVATE LIMITED VS. DEPARTMENT OF INDUSTRIAL POLICY AND PROMOTION [LAWS(MAD)-2018-5-47] [REFERRED TO]
DR. PRAMOD BEDI S/O SHRI INDERJEET SINGH BEDI VS. STATE OF RAJASTHAN, [LAWS(RAJ)-2018-1-487] [REFERRED TO]
STATE OF UTTAR PRADESH VS. AMAN MITTAL [LAWS(SC)-2019-9-9] [REFERRED TO]
MD YUNUS VS. STATE OF BIHAR [LAWS(PAT)-2016-9-77] [REFERRED]
QAMAR AHSAN VS. STATE OF BIHAR [LAWS(PAT)-2020-11-10] [REFERRED TO]


JUDGEMENT

- (1.)The Revenue is in appeal before us against the impugned judgment and order passed by the High Court of Rajasthan at Jodhpur in S.B. Sales Tax Revision Petition No.582 of 1999, dated 02.07.2001 whereby and whereunder the High Court has dismissed the revision petition filed by the Revenue and upheld the case of the respondent-assessee.
(2.)The respondent-assessee is a new industrial unit manufacturing cement situated within Panchayat Samiti, Pindwara, Rajasthan. It is an admitted fact that it started its commercial production on 27.05.1997. It is also not disputed that the respondent-assessee has fixed capital investment (for short, "the FCI") exceeding Rs.500/- Crores and employs more than 250 employees.
(3.)The core issue arises out of the respondent-assessee's application for grant of eligibility certificate for exemption from payment of Central Sales Tax and Rajasthan Sales Tax to the State Level Screening Committee, Jaipur under the "Sales Tax New Incentive Scheme for Industries, 1989" (for short "the Scheme").


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