- (1.) HEARD learned counsel for the parties.
(2.) THE petitioner, in the revision petition No. 1121/2001, has challenged the decision of the District Level Screening Committee (DLSC) dated 20.1.2001 (Annex. 21) and the order of Tax Board dated 20.7.2001 (Annex. 26) by which the DLSC refused to grant tax exemption benefit to the petitioner under Sales Tax Incentive Scheme, 1998 with effect from 26.5.1998 and the Tax Board dismissed the appeal. THE petitioner also challenged the order of the assessing authority as well as the demand notice issued against the petitioner in consequence of denial of benefit of sales tax incentive scheme to the petitioner by the orders of DLSC and Tax Board referred above. The petitioner also by filing writ petition No. 3846/2001 separately challenged the decision of DLSC. The issue involved in both these matters are same, therefore, both the matters are heard and decided together. The facts of the revision petition will be sufficient for deciding the writ petition also. Therefore, the facts of the revision petition are given in the present order. Time to time the State Government declared sales tax incentive schemes. One of the scheme was dated 23.5.1987 (Scheme of 1987) which provides exemption to the industrial units from payment of tax on the sale of goods manufactured by them within the State in the manner and to the extent as provided in the scheme of 1987. Though this scheme is dated 23.5.1987 but its operation was made retrospective with effect from 5.3.1987. Again by exercising the same power conferred by Section 4(2) of the Rajasthan Sales Tax Act, 1954 (for short `the RST Act'), the State Government issued another sales tax incentive scheme dated 6.7.1989 (Scheme of 1989). The operation of this new scheme was also not only retrospective but with effect from 5.3.1987 which is the period provided for the Scheme of 1987.
(3.) IN the year 1998, the State Government again issued another sales tax exemption scheme (Scheme of 1998) by exercising powers conferred under Section 15 of the RST Act read with Section 5 of the Central Sales Tax Act (for short `the CST Act'). This scheme was also made to give benefit retrospectively but not like as given in the Scheme of 1989 with effect from 5.3.1987 as provided by the Scheme of 1987 and the Scheme of 1989. Scheme of 1998 for which notification was issued on 7.4.1998 has operatio 1998 with effect from 26.5.1998 which is the date of submission of fresh application by the petitioner under Clause 1(e) of the Scheme of 1998. The petitioner submitted a review application before the DLSC for changing the date of benefit from 26.5.1998 to 1.4.1998, the date which is the starting date of operation of the Scheme of 1998 as per Clause 1(a) of the Scheme of 1998. The review application was rejected by DLSC on 20.1.2001 on the ground that the petitioner submitted its option to avail benefit under the Scheme of 1998 on 26.5.1998, therefore, he can taken benefit from the said date and not from prior date from 1.4.1998. The petitioner preferred an appeal before the Tax Board which was also dismissed vide order dated 20.7.2001. ;