Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2014 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (7) TMI 818 - HC - VAT and Sales TaxDenial of benefit under the Sales Tax Incentive Scheme - Held that:- initially operation of the judgment of the Division Bench was stayed and that stay was granted by the honourable apex court on April 4, 1994, by mentioning this fact, came to the conclusion that the respondents (traders) cannot be discriminated against and, there fore, a cut-off date was fixed as April 4, 1994 and it was directed that the respondents will be allowed to retain the benefit, if any, enjoyed at least up to April 4, 1994, just as the other oil industries have been allowed to retain benefits up to April 4, 1994 and it was clarified that the benefit cannot be extended beyond April 4, 1994 or up to April 20, 1999. Therefore, by the aforesaid two judgments of the honourable apex court, it was directed that the bene fits flowing from issuance of certificate or/and incentive scheme was not correct and ultimately the notification of May 7, 1990 was upheld as valid. It is apparent that the explanation answers the present controversy which makes it very clear that any mistake apparent from the record by a judgment of the Supreme Court, Rajasthan High Court or the Rajasthan Tax Board, therefore, in my view, in the light of the judgment of the honourable apex court, the rectification, insofar as the present facts and circumstances, are concerned, have been correctly made by the assessing officer. It is a matter of fact that when benefit has been extended by the honourable apex court, considering the hardship faced by the similarly situated traders, up to the period when the operation of the judgment of this court was stayed, i.e., April 4, 1994 and when benefit has been denied to all such assessees, who were before the honourable apex court, then by no stretch of imagination, such a benefit beyond April 4, 1994 can be extended to the present respondents. The benefit for all assessees or for all similarly situated assessees would be extended only up to April 4, 1994 as upheld by honourable the apex court and, therefore, in my view, both, i.e., the Tax Board as well as the DC (A) have erred in holding it otherwise. - Decided in favour of Revenue.
|