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2009 (7) TMI 1201 - HC - VAT and Sales TaxNotificatio being dated May 6, 1986, issued by the State of Rajasthan in exercise of powers conferred by section 8(5) of the Central Sales Tax Act, 1956 challenged Held that:- The "relevant industry", therefore, has to be construed to mean, as would be understood and generally treated by the people in the trade and commerce, conversant with the subject, and comes to be known in the common parlance. The mere omission of the word "of goods" in clause (2) of annexure 1, which words have been considered by learned single judge has no adverse effect on the aspect, as to from which industry the relevant inputs are to be obtained for the accounting year 1984-85, for the purpose of computing the extent of eligibility of the assessee to claim partial exemption of tax under the notification. Whether the assessee could claim partial exemption on the basis of the input figures of other cement industry, which might have existed in the accounting year 1984-85, and in our view, the answer to this also has to be in the negative, inasmuch as, in that event, the assessee would not have been entitled to claim partial exemption under this notification, for want of existence of other manufacturer in the State, in the "relevant industry" during the accounting year 1984-85.
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