- (1.) The order under challenge was passed by the Rajasthan Taxation tribunal, Jaipur on an application made to it by the respondent under Section 8 of the Rajasthan Taxation tribunal Act, 1995. The application challenged the assessment order dated 24/3/1995 of the Commercial Taxes Officer, Bhiwadi Circle, Alwar under the Rajasthan Sales Tax Act, 1954 and the central Sales Tax Act, 1956.
(2.) The application made by the respondent to the tribunal has been produced before us. It is clear that the only thrust of that application was that the respondent was a small-scale unit entitled to 100% exemption from sales tax under the provisions of the Sales Tax Incentive Scheme, 1987 and that it was not a mini cement plant entitled only to exemption limited to 50%.
(3.) The tribunal, however, formulated the following questions for determination: (I) Could the amendments of 11/1/1990 and 22/2/1990 be given retrospective effect (Ii) Does the doctrine of promissory estoppel apply in the facts and circumstances of this case, so as to prevent the amendments from even having prospective effect in the case of the present applicant (Iii) Is the cement plant in question a small-scale unit to which the proviso to sub-clause (a) of clause 4 of the 1987 Incentive Scheme does not apply or is it a mini cement plant to which the proviso applies ;