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2013 (7) TMI 871 - RAJASTHAN HIGH COURTBenefit under the Rajasthan Sales Tax New Incentive Scheme, 1989 - Held that:- AO has no jurisdiction to sit over the judgment passed by the committee, and the proper course for the AO was to make a representation to the committee in case the petitioner was deviating from the claim originally granted which has not been done in the present case. Therefore, the AO has no jurisdiction to take his own view and going behind the eligibility granted by the committee. In the light of the judgments and the judgment of the apex court in the case of Sonebhadra Fuels [2006 (8) TMI 304 - SUPREME COURT OF INDIA] in which the same business was there as in the present case where it has been held to be manufacturing and that was the objection of the AO that the assessee is not a manufacturer now therefore, in the light of the judgment of the apex court where the activity has been held to be manufacturing then even on the merits the claim of the petitioner deserves to be allowed. - Decided in favour of assessee.
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