TMI Blog1994 (4) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... s stone cutting and polishing industry and thereafter for manufacture and sale of edible oil and oilcakes and thereafter the petitioner further carried out expansion by diversifying its activities to pulses and dals, etc. In respect of stone cutting and polishing unit the petitioner was granted eligibility certificate under the Rajasthan Sales Tax Incentive Scheme, 1987 on December 1, 1987. In res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is opinion the petitioner is not entitled to get the eligibility certificate for availing the facility of exemption from payment of tax under the Rajasthan Sales Tax Incentive Scheme, 1987 and the same has wrongly been sanctioned by the District Level Screening Committee, and the eligibility certificate has wrongly been issued by the Commercial Taxes Officer, Pali. Consequently, the Commercial Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made by District Level Screening Committee. The assessing authority has no jurisdiction to sit upon the jurisdiction of Screening Committee about the eligibility of a unit to the exemption under the scheme. Learned counsel invited my attention to para 9 of the incentive scheme. The para 9 of the scheme deals with the breach of condition caused by the beneficiary of the holder of eligibility cer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eme. However, the Commercial Taxes Officer, respondent No. 3, could not have recourse to confer upon himself the jurisdiction to cancel the eligibility certificate granted to the petitioner on his opinion that it was wrongly granted. Therefore, issuance of notice annexure 4 was wholly without jurisdiction and cannot be sustained. Notice annexure 5 which is only a follow up notice, must also fail f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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