Y.R. Meena, J. - (1.) The main question for our consideration in this petition is whether in the facts and circumstances of the case, the Rajasthan Tax Board was justified in allowing the benefit of the Rajasthan Sales Tax incentive Scheme for industries, 1987 ?
(2.) The assessee is a S.S.I. Unit situated at village Beniya Ka Bass and is engaged in manufacturing of Dali. The Unit applied for exemption under the Rajasthan Sales Tax Incentive Scheme, 1987 on 27.2.1997. The State Level Screening Committee rejected the application of the assessee on the ground that it is established on residential land and without conversion order, the unit is not eligible for grant of benefit under the Rajasthan Sales Tax Incentive Scheme, 1987.
(3.) In appeal before the Rajasthan Tax Board, the Tax Board ordered on 10.3.1999 that when the Sarpanch has given No Objection Certificate on the residential land, then it is automatically converted in industrial land and unit established in that area is, therefore, eligible for benefit of this scheme. The Board, while considering the issue has considered the fact that any Unit established in 'Eligible Area', is eligible for the benefit of scheme, 1987, therefore, remanded the appeal back to District Level Screening Committee to decide the application of the assessee for exemption under the scheme of 1987 after hearing the party.;