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2007 (11) TMI 564 - RAJASTHAN HIGH COURTSales Tax Incentive Scheme - interpretation - Proceedings under clause 9(b) of the Incentive Scheme, 1987 - breach of conditions contained in clause 4(e)(i) - Held that: - In view of the subsequent amendment in the Scheme, the very foundation of the recovery proceedings initiated against the petitioner vide communication dated September 15, 2007 issued by the Additional Commissioner (VAT and IT), Commercial Taxes, Jaipur, for alleged breach of condition does not survive. The impugned communication/notice issued by the Additional Commissioner (VAT and IT) and District Level Screening Committee ignoring the said amendment is not sustainable in the eye of law - petition allowed.
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