TMI Blog2005 (2) TMI 813X X X X Extracts X X X X X X X X Extracts X X X X ..... cial Circle, Bikaner issued notices to the petitioner under sections 30 and 58 of the Rajasthan Sales Tax Act, 1994 (for short, the RST Act ) and under section 9 of the Central Sales Tax Act, 1956 (for short, the CST Act ) on the premises that the petitioner availed the benefit of exemption of 75 per cent of tax whereas the petitioner was eligible to the extent of 60 er cent only. According t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n view of the fact that the controversy appears to be covered by the decision of this court delivered in the case of Laxmi Industries v. State of Rajasthan reported in [1995] 99 STC 584, I therefore, need not to mention all these grounds which appears to be more relating to the facts. This court in this case observed as under (at page 586): . . . If he (Commercial Taxes Officer) was aggrieved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the District Level Screening Committee cannot be questioned by the Commercial Taxes Officer and the Taxing Authority without getting correction in the certificate by following appropriate procedure by approaching the Committee itself and could not have issued notice to the petitioner on assumption that the petitioner was entitled to 60 per cent exemption instead of 75 per cent exemption. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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