9911796707
TMI Blog2002 (4) TMI 913X X X X Extracts X X X X X X X X Extracts X X X X ..... s new unit under the provisions of the Rajasthan Sales Tax Incentive Scheme for Industries, 1987 (for short, "the Scheme of 1987"). 2.. At the first instance, incentives were sanctioned for the new unit of the respondent-assessee by the District Level Screening Committee in its meeting held on August 29, 1996 and December 20, 1996. However, the Commercial Taxes Officer, Circle D, Alwar by his app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondentassessee was withdrawn. 3.. The Scheme of 1987 has been issued under section 4 of the Rajasthan Sales Tax Act, 1954. It nowhere defines the word "manufacture" independent to the parent Act. The term "manufacture" has been defined in section 4R of the Rajasthan Sales Tax Act, 1954, which specifically provides that "manufacture" includes any process or manner of producing, collecting, extract ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be doubted that the process which has been taken notice by the District Level Screening Committee and which has been referred to in the order passed by the Rajasthan Tax Board while setting aside the order of the District Level Screening Committee, goes to show that the commodity which is produced by the manufacturing process does not remain the same marketable commodity in commercial parla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the market to be bought and sold. 6.. Applying the above test to the facts of the present case, it cannot be denied that the process employed by the dealer falls within the manufacturing activity. In this view of the matter, the refusal of sanction of incentives to the unit of the respondent-assessee by the District Level Screening Committee cannot be sustained. In this view of the matter, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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