Gopal Krishan Vyas, J. - (1.) HEARD learned Counsel for the parties.
(2.) IN this revision petition, the order of Tax Board dated 4.10.2002 is under challenge. So also, it is prayed that the Tax Board / District Level Screening Committee may be directed to consider the case of the petitioner for grant of exemption under the Sales Tax Exemption Scheme, 1998 in the category of new industrial unit. The case of the petitioner firm is that an application was filed for claiming tax incentive under the Scheme so framed by the Government of India known as RST/CST Exemption Scheme, 1998. As per learned Counsel for the petitioner firm, the purpose of granting tax incentive is clear from the scheme itself. The petitioner firm inadvertently filed an application in form No. A -2 in the expansion category but in fact the petitioner firm is entitled to get the tax incentive as per the scheme of 1998 under the category of new industrial unit. For the said purpose after filing the application form No. A -2 in the expansion category, another application Annexure -9 in the category of new industrial unit was filed during the pendency of earlier application which is said to be filed under the category of expansion.
(3.) THE contention of the learned Counsel for the petitioner is that at the time of deciding the petitioner's claim for tax incentive, the District Level Screening Committee was to consider his case under the category of new industrial unit because earlier by mistake the application was filed in the expansion category while submitting form No. A -2, therefore, the District Level Screening Committee has committed a gross error while rejecting the application of the petitioner firm while considering his case under the category of expansion only. Further, it is argued that the learned Tax Board also committed an error while rejecting the petitioner's application for grant of tax incentive under the Scheme of 1998.;