VIDHYA UDYOG Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THIS writ petition can be disposed of at this stage, as a very short point is involved therein and the same is regarding issuance of the certificate of eligibility in respect of granting exemption for the levy of sales tax on sale as provided in clause 3 (2) of the Incentive Scheme.

(2.) THE petitioner is a partnership firm registered under the Rajasthan Sales Tax Act and the Central Sales Tax Act. THE firm is carrying on the business of manufacturing wire knotting at Bharatpur. THE petitioner made an application in time in the prescribed form for grant of the eligibility certificate to the Member-Secretary, District Level Screening Committee, Bharatpur, on July 15, 1987, in accordance with the Rules. THE application was accompanied with requisite certificate. This application was disposed of by inordinate delay and it was finally recommended for grant of exemption certificate on October 5, 1988. THE petitioner's grievance therefore, is that he is entitled to the eligibility certificate under the Sales Tax Incentive Scheme, 1987, with effect from July 15, 1987. It has, however, been orally submitted that as the petitioner had already collected and paid the tax for the period from July 15, 1987 to August 15, 1987, the eligibility certificate may be made effective with effect from August 15, 1987.