- (1.) Impeachment is of the notification no.S.O.56 dated 22.4.1999 issued by the Deputy Secretary to the Government of Rajasthan, Finance Department effecting amendments to subclause (aa) of clause 1 of the Sales Tax Incentive Scheme for Industries, 1989 (for short, hereafter referred to as the Scheme) for grant of sales tax exemption thereunder to the industrial units eligible in terms thereof. The decision dated 21.10.2000 of the State Level Screening Committee (for short, hereafter referred to as the State Committee) adjudging the petitioner-unit's eligibility for such exemption from the date of issuance of eligibility certificate and the consequential demands for realization of sales tax claimed to be payable by the petitioner also constitute the subject matter of the challenge herein.
(2.) We have heard Mr.Dinesh Mehta, learned counsel appearing for the petitioner and Mr.Ankur Mathur, learned counsel appearing for the respondents.
(3.) The pleaded facts in brief are indispensable. The petitioner has introduced itself to be a Company registered under the Companies Act, 1956 being engaged in the manufacture and ginning of cotton and extraction of oil from cotton seeds. It established its unit being prompted by the Scheme and the benefits assured thereby at Bilara by investing Rs.90 lacs approximately. According to it, a provisional certificate was also issued by the jurisdictional District Industries Officer on 12.6.1997 and it started its commercial production on and from 12.8.1998. It is asserted that a permanent certificate of registration was also issued to this effect by the Joint Director, District Industries Centre, Jodhpur. It, thereafter, on 13.10.1998 submitted an application under the Scheme alongwith the required documents for the eligibility certificate as contemplated thereunder for which a file completion certificate dated 17.10.1998 as required under clause 5(g) of the Scheme was issued by the Joint Director, District Industries Centre, Jodhpur. The petitioner has asserted that in terms of clause 5(g) of the Scheme, it thus started to avail the benefits of incentives granted thereby and stopped charging and collecting the tax on its sales. Thereafter, by the impugned notification dated 22.4.1999 issued by the State Government under Section 15 of the Rajasthan Sales Tax Act, 1994 (for short, hereafter referred to as the Act), sub-clause (aa) of clause-1 of the Scheme was amended prescribing that an industrial unit that had made 25% investment after 31st March, 1997 and before 31st March, 1998 would be entitled to the benefits under the Scheme only from the date of issuance of eligibility certificate. It was thereafter that on 21.10.2000 the State Committee decided to issue the eligibility certificate to the petitioner as applied for on 13.10.1998, which was eventually issued on 10.11.2000.;