LAW FOR ALL

Rajasthan Sales Tax Act - Exemption from paying tax on new cement units - the assesse claimed 75% exemption - where the the committee declared that he was entitled to only 25% exemption as it is a large scale unit as per Item 1E of Annexure ‘C’- Tax Board held that the assesse entitled for 75% exemption and remanded the matter - revenue filed revision to high court and high court dismissed the same - Apex court held when there is specific provisions was there , general provision is not applicable - Item 1E of Annexure - C clearly holds large scale units are entitled to 25% exemption only - Apex court set aside the order of high court and that off Tax board =COMMERCIAL TAX OFFICER, | | |RAJASTHAN |..Appellant(s) | Versus |M/S. BINANI CEMENTS LTD. & ANR. |..Respondent(s) = 2014(Feb.Part) judis.nic.in/supremecourt/filename=41236