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1999 (4) TMI 523 - SC - VAT and Sales TaxWhether the respondents were rightly given by the High Court the benefit of the said incentive scheme in respect of exemption from Central sales tax as also Rajasthan sales tax? Held that:- The judgment of the High Court, in so far as it sets aside the notification of May 7, 1990, issued under the Rajasthan Sales Tax Act, 1954, is set aside and the notification of May 7, 1990, issued under the Rajasthan Sales Tax Act, 1954 is upheld as valid. The respondents, however, will be entitled to retain the benefits received by them under the incentive scheme framed under the Rajasthan Sales Tax Act up to April 4, 1994. The judgment of the High Court in so far as it quashes the notification of May 7, 1990, issued in respect of the incentive scheme under the Central Sales Tax Act is upheld in the light of the decision of this Court in the case of State of Rajasthan v. Gopal Oil Mills [1995 (2) TMI 357 - SUPREME COURT OF INDIA]. The appeal is disposed of accordingly
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