2015 (12) TMI 639

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..... None appeared for the respondent. ORDER A challenge has been made in this revision petition to the order dated January 31, 2005, passed by Rajasthan Tax Board, Ajmer (hereinafter "the Board") whereby it has been directed that eligibility certificate issued to respondent for benefits of tax under the Sales Tax Incentive Scheme for Industries, 1987 (Scheme) (hereinafter "1987 Scheme") would be a .....

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..... certificate was issued. Heard. Considered. The impugned judgment dated January 31, 2005 passed by the Board is on the face of it contrary to the judgment of this court in the case of Om Shiv Shakthi Cement Private Ltd. [1989] 72 STC 437 (Raj) 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 .....

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