- (1.) THIS writ petition can be disposed of at this stage, as a very short point is involved therein and the same is regarding issuance of the certificate of eligibility in respect of granting exemption for the levy of sales tax on sale as provided in clause 3 (2) of the Incentive Scheme.
(2.) THE petitioner is a partnership firm registered under the Rajasthan Sales Tax Act and the Central Sales Tax Act. THE firm is carrying on the business of manufacturing wire knotting at Bharatpur. THE petitioner made an application in time in the prescribed form for grant of the eligibility certificate to the Member-Secretary, District Level Screening Committee, Bharatpur, on July 15, 1987, in accordance with the Rules. THE application was accompanied with requisite certificate. This application was disposed of by inordinate delay and it was finally recommended for grant of exemption certificate on October 5, 1988. THE petitioner's grievance therefore, is that he is entitled to the eligibility certificate under the Sales Tax Incentive Scheme, 1987, with effect from July 15, 1987. It has, however, been orally submitted that as the petitioner had already collected and paid the tax for the period from July 15, 1987 to August 15, 1987, the eligibility certificate may be made effective with effect from August 15, 1987. The facts are not controverted into the case and the law is settled. This Court, in the case of Om Shiv Shakti Cement Pvt. Ltd. v. State of Rajasthan [1989] 72 STC 437, has held that the certificate of eligibility for grant of exemption under the Sales Tax Incentive Scheme, 1987, will be operative with effect from the date of application made by the unit for grant of the certificate and not from the date of issuance of the certificate. In this view of the matter, we have no hesitation in accepting this writ petition and no further discussion of facts or law is required to be made in this case as we are in full agreement with the law laid down in the aforesaid case. The writ petition therefore, is allowed in terms of prayer. No order as to costs. Petition allowed. .;