J.K. Ranka, J. - (1.) The facts are not in dispute that the petitioner -assessee was granted benefit of incentive scheme up to April 4, 1994 in the light of the judgment of the honourable apex court in the case of State of Rajasthan v/s. Gopal Oil Mills reported in : [1999] 115 STC 25 (SC); [1999] 4 SCC 368 and State of Rajasthan v/s. Mahaveer Oil Industries reported in : [1999] 115 STC 29 (SC); [1999] 4 SCC 357 and the Tax Board come to the conclusion that in the light of the judgment of the honourable apex court in the case of State of Rajasthan v/s. Gopal Oil Mills reported in : [1999] 115 STC 25 (SC); [1999] 4 SCC 368, the benefit could not have been extended beyond the cut -off date fixed of April 4, 1994. Counsel for the petitioner -assessee submits that the petitioner -assessee was entitled to the benefit of the incentive scheme even beyond the deadline fixed of April 4, 1994.
(2.) Counsel for the respondent -assessing officer submits that the honourable apex court in the case of State of Rajasthan v/s. Gopal Oil Mills reported in : [1999] 115 STC 25 (SC) : [1999] 4 SCC 368 and State of Rajasthan v/s. Mahaveer Oil Industries reported in : [1999] 115 STC 29 (SC) : [1999] 4 SCC 357 has restricted the benefit of incentive scheme only up to April 4, 1994 and not beyond that. He further submits that though the benefit of incentive scheme was not allowable even up to April 4, 1994 but the honourable apex court, considering the hardship faced by the similarly situated several traders, came to the conclusion and allowed benefit up to April 4, 1994 and, therefore, the order of the Tax Board is proper.
(3.) After considering the arguments advanced by counsel for the parties, I am satisfied that the Tax Board has correctly applied the judgment rendered in the case of Gopal Oil Mills : [1999] 115 STC 25 (SC) : [1999] 4 SCC 368 and Mahaveer Oil Industries : [1999] 115 STC 29 (SC) : [1999] 4 SCC 357. This court also, in the case of Assistant Commissioner, Commercial Taxes, Special Circle, Alwar v/s. R.C. Oil Industries [S.B. Civil Revision Petition No. 118 of 2003] : [2014] 67 VST 184 (Raj) and Assistant Commissioner, Commercial Taxes, Circle Nagaur (S.B. Civil Revision Petition No. 105 of 2007) : [2014] 67 VST 184 (Raj) has held that the benefit is only allowable up to April 4, 1994 and not beyond that. Consequently, in the light of the judgment of this court also, the order of the Tax Board is upheld and the instant revision petition is accordingly dismissed as having no force.;