9911796707
TMI Blog2017 (1) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondent : C. M. Sharma Adv., P. K. Kasliwal Adv. ORDER 1. Instant petition is directed against order dt. 03.10.2001 passed by the Rajasthan Tax Board, Ajmer (in short "the Tax Board"). 2. The brief facts noticed for disposal of the present petition are that the assessee is an Industrial Unit and being a limited company established in Kishangarh. As per the Scheme formulated by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king Power Speed 1020-00 amounting to Rs. 5,77,500/-, (2) Edge Cutting Machine with Trolley and Electrical Motor 7.5 HP amounting to Rs. 45,000/-. However, the DLSC taking into consideration the facts excluded these two items and granted eligibility certificate for an amount of Rs. 49.04 Lakhs vide order dt.28.08.1995. Subsequent thereto, the assessee had received these two machines; one on 09.09. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for exemption of purchase of two machines which are forming part of the project report itself. Counsel also contended that the machines were received within six months from moving of the original application which was prescribed also and such benefit deserves to be granted to the assessee who is investing huge amount for the welfare of the State. He also contended that the order of the DLSC as we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 56,66,316.84/-. At the time when the application was moved, it also showed about the various machines which are to be installed in the industrial unit including the one which was received after the application was moved but it was shown in the project report and admittedly both the machines were received on 09.09.1995 and 21.10.1995 i.e. less than a period of six months from the date when the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eceived within a period of six months from moving the application. In my view even slight delay should have been condoned by the DLSC as well as by the Tax Board. 10. Accordingly, in my view, the benefit has to be extended of the two machines which was received later but were found to be part of the project report. 11. In view of above, the present petition is required to be allowed and order of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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