- (1.) By way of filing the present writ petition, the petitioner-company is challenging the show cause notice dated May 31, 2005 for assessment year 2001-02 (annexure 8) as well as the show cause notice dated June 7, 2005 for assessment year 2000-01 (annexure 9) issued by the Commercial Taxes Officer, Special Circle, Sriganganagar under Section 30 of the Rajasthan Sales Tax Act, 1994 on the premise that the petitioner-company has availed the benefit of exemption from tax to the extent of 75 per cent whereas the petitioner-company was eligible for exemption from tax to the extent of 60 per cent only.
(2.) According to the learned Counsel for the petitioner, the petitioner-company was granted exemption certificate by the competent authority which he has placed on record as annexure 2 in which it is clearly mentioned that the petitioner-company shall be eligible for exemption from tax liability to the extent of 75 per cent on total fixed capital investment. Therefore, once the certificate has been issued by the competent authority granting exemption, the taxing authority has no jurisdiction to take a different view than the relief granted under the exemption certificate.
(3.) Learned Counsel for the petitioner while inviting the attention of this Court towards the judgment rendered by this Court in the case of Arihant Solvex Pvt. Ltd. v. State of Rajasthan, 2007 10 VST 582 (Raj) : [2005] 20 Sales Tax Today 120, prayed that in similar circumstances, this Court held that the certificate which is issued by the District Level Screening Committee cannot be questioned by the Commercial Taxes Officer and the taxing authority without getting a correction made in the certificate by following appropriate procedure by approaching the committee itself and could not have issued notice to the petitioner on assumption that the petitioner was entitled to 60 per cent exemption instead of 75 per cent exemption.;