- (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. The facts in nutshell are: A Gwar Gum Powder unit was set up by the Respondent at Sri Ganganagar, Rajasthan on 22.06.1988 with a capacity of 7 Metric Tonnes (MT) which started its commercial production on 18.02.1989. On 29.09.1990, the Respondent set up another unit with the capacity of 7 MT. The cumulative capacity of two plants became 14 MT Gwar Gum Powder production per day. Thereafter, the Respondent was converted into public limited, under the name and style of M/s. Vikas WSP Ltd.
(2.)The Respondent by application dated 08.09.1992 applied for registration before the Directorate of Ministry of Industries, Government of India to establish a 10096 Export Oriented Unit with the production capacity of 42 MT Gwar Gum Powder per day. To reach this capacity, a new plant with the capacity of 28 MT production per day was set up. Thereafter, the Respondent again started its commercial production from 24.06.1994 only after its registration as 100% Export Oriented Unit.
(3.)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.