DEVSHREE CEMENT LTD Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THESE writ petitions have been filed for quashing the notification dated January 11, 1990, amending the earlier notification dated May 23, 1987, issued under Section 4(2) of the Rajasthan Sales Tax Act, 1954 (in short, "the RST Act") reducing the exemption of tax from 100 per cent to 50 per cent with retrospective effect from August 6, 1988, the assessment orders (annexure 2 in each case) and the demand notices (annexure 3 in each case). Their particulars are as follows :

(2.) It has been averred in the writ petitions, in short, as follows : After filing writ petitions Nos. 3136 of 1992, 1124 of 1992, 1959 of 1992, 5083 of 1992, 5865 of 1993, 1888 of 1993, 1887 of 1993 and 5869 of 1993 against the respondents, the petitioner was granted eligibility certificate under the Sales Tax Incentive Scheme for Industries, 1987 with effect from June 28, 1988 (the date of application). On January 11, 1990, notification annexure 1 was issued under Section 4(2) of the Act reducing the exemption from the payment of tax from 100 per cent to 50 per cent with retrospective effect, i.e., from August 6, 1988. As a consequence thereof, aforesaid assessment orders were passed and the demand notices were issued. The said notification, assessment orders and demand notices are illegal and deserve to be quashed.

(3.) In their replies, the respondents have admitted almost all the aforesaid averments made in the writ petitions except that the notification annexure 1, assessment orders and demand notices are illegal.