2015 (12) TMI 639

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..... v 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. - S. B. Sales Tax Revision Petition No. 225 of .....

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..... 5 passed by the Board is contrary to the judgment the Division Bench of this court in case of Om Shiv Shakthi Cement Private Ltd. v. State of Rajasthan [1989] 72 STC 437 (Raj) decided on September 28, 1988. Therein with reference to the very sales Tax Incentive Scheme 1987, the honourable Division Bench of this court has held that the eligibility certificate granted thereunder has to be operative .....

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