J.K. Ranka, J. - (1.) This sales tax revision petition has been preferred by the petitioner -Department assailing the order dated July 19, 2007, passed by the Rajasthan Tax Board, Ajmer (for short, "the Tax Board"), allowing the appeal of the respondent -assessee and reversing the order dated May 16, 2005 passed by the petitioner -assessing officer. At the outset, counsel for the respondent -assessee submits that an amendment came to be made by the State of Rajasthan on April 11, 2007 as per Notification No. F.12(12)FD/Tax/07 -18 and the earlier Notification No. F.4(35)FD/Gr. IV/87 dated May 23, 1987 was retrospectively amended from May 23, 1987 and thereafter benefits arising to the respondent -assessee have to be held to be proper. In the light of the said notification, he also submits that the Tax Board has correctly come to the conclusion of benefits available to the respondent -assessee, even otherwise, on its own merits.
(2.) Counsel for the respondent -assessee also submits that this court in the case of Tripura Cement Limited v/s. State of Rajasthan reported in, 20 Tax Up -Date 182 and in the case of Agarwal Salt Company v/s. Additional Commissioner (VAT and I.T.) Commercial Taxes reported in : [2008] 13 VST 443 (Raj); : 20 Tax Up -Date 1, exactly on the same notification has upheld the claim of those assessees and has accordingly held liable for the benefits as per the Incentive Scheme of 1987.
(3.) Counsel for the petitioner -Department submits that the Additional Commissioner found the respondent -assessee not acting in accordance with the benefits conferred on it under the said scheme and was indulged in some other activity and therefore, there was violation of clause 4(e)(i) of the Sales Tax Incentive Scheme, 1987 and the Tax Board was not justified in passing the impugned order. Accordingly, he submits that the order of the Tax Board be reversed. However, he has not disputed the judgments of this court referred to hereinabove so also the retrospective amendment made by the Government of Rajasthan referred to hereinabove.;