ARIHANT SOLVEX PVT LTD Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) Heard learned Counsel for the parties.

(2.) The petitioner is aggrieved against the order dated March 10, 2003 (annexure 8) by which the Assistant Commissioner, Commercial Taxes Department, Special Circle, Bikaner issued notices to the petitioner under Sections 30 and 58 of the Rajasthan Sales Tax Act, 1994 (for short, "the RST Act") and under Section 9 of the Central Sales Tax Act, 1956 (for short, "the CST Act") on the premises that the petitioner availed the benefit of exemption of 75 per cent of tax whereas the petitioner was eligible to the extent of 60 per cent only.

(3.) According to the learned Counsel for the petitioner, the petitioner was granted exemption certificate by the competent authority, copy of which is placed on record as annexure 3. In this certificate, it is clearly mentioned that the percentage of exemption from tax liability shall be 75 per cent. Not only this, but there is a specific mention in the certificate that the petitioner shall deposit 25 per cent of the tax amount only. This certificate was issued on January 13, 1996.