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2015 (12) TMI 639 - RAJASTHAN HIGH COURTBenefit of tax under the Sales Tax Incentive Scheme for Industries, 1987 (Scheme) - Held that:- The impugned judgment dated January 31, 2005 passed by the Board is on the face of it contrary to the judgment of this court in the case of Om Shiv Shakthi Cement Private Ltd. [1988 (9) TMI 326 - RAJASTHAN HIGH COURT] and is therefore liable to be set aside. It is so directed. It is further directed that the eligibility certificate issued to respondent-assessee under the Scheme of 1987 would be effective starting the date of application, i.e., April 24, 1994. - Decided in favour of Appellant.
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