Vineet Kothari, J. - (1.) THIS revision petition filed by the Revenue against the order of the Tax Board dated March 6, 2000 calls for interpretation of Notification S. No. 827 dated December 6, 1990, which is reproduced hereunder for ready reference: S. No. 827: F.4(66) FD Gr.IV/82 -84 dated December 6, 1990 S. Order 255. - -In exercise of the powers conferred by Section 4(2), RST Act, 1954, the State Government hereby exempts from tax, the sale of all machinery for setting up in Rajasthan of cement, ceramic, tobacco, textiles, sugar, electronics, 100 per cent E. O. Us. registered as such with Government of India and having a fixed capital investment of Rs. 1 crore or more, food processing industries and local mineral based industries on the following conditions: - 1. Only those units which will come into production between April 1, 1990 to March 31, 1997 would be eligible to avail of this facility.
(2.) SUCH machinery is sold to a manufacturer, who holds a valid certificate of registration under Sub -section (1) of Section 6 or 6B of the said Act. The manufacturer so purchasing the machinery gives to the selling dealer, a declaration in writing that the machinery will be used in the setting up of the above -mentioned industries.
(3.) THE selling dealer holds a valid E. C. for which a fixed annual fee of Rs. 10 is payable.;