TMI Blog1999 (1) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... manufactured by them, within the State. The said scheme came into operation w.e.f. March 5, 1987 and was to remain in force till March 31, 1992. Again on July 6, 1989, in exercise of powers conferred by sub-section (2) of section 4 of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as the Act of 1954 ), the State Government notified the Sales Tax New Incentive Scheme for Industries, 1989 and exempted the industrial units from payment of tax on the sales of goods manufactured by them within the State in the manner and to the extent and for the period as covered by this notification. It was further mentioned that operation of this new incentive scheme shall be deemed to have started w.e.f. March 5, 1987 and shall remain in force u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7, 1990 quashed. Notices were issued on June 12, 1990 to show cause as to why this writ petition should not be admitted and disposed of. An interim stay order was also passed to the effect that the non-petitioners were directed to continue the exemption under the Sales Tax New Incentive Scheme for Industries to the petitioner provided the petitioner furnishes a bank guarantee in the sum of Rs. 1 lakh and on the condition that the petitioner maintains regular accounts on the basis of which sales tax will be calculated. The said stay order was confirmed by this Court vide order dated June 10, 1991. After hearing the parties, the court observed that the provisions of notification dated May 7, 1990 shall not be applicable so far as the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jarat State Financial Corporation v. Lotus Hotels Pvt. Ltd. AIR 1983 SC 848, J.K. Industries Ltd. v. Union of India [1986] RLR 831, Pournami Oil Mills v. State of Kerala [1987] 65 STC 1 (SC); AIR 1987 SC 590, Assistant Commissioner of Commercial Taxes v. Dharmendra Trading Company [1988] 70 STC 59 (SC); AIR 1988 SC 1247, Government of India v. Dhanalakshmi Paper and Board Mills AIR 1989 SC 665, Union of India v. J.K. Synthetics (1989) 2 RLR 662 and a recent decision of this Court in S.B. Civil Writ Petition No. 2422 of 1990 (Parasrampuria Synthetics Ltd. v. State of Rajasthan) decided on May 29, 1991, reported in [1999] 116 STC 544. 5.. Learned counsel for the petitioner has further drawn my attention to the latest notification dated July ..... X X X X Extracts X X X X X X X X Extracts X X X X
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