(1.) ON 9th March, 2007, the Government of Rajasthan, in exercise of the powers conferred by sub-section (3) of Section 8 of the Rajasthan Value Added Tax Act, 2003 (for short, "Rajasthan VAT Act") issued the following notification: "S. O. 377. -In exercise of the powers conferred by sub- section (3) of section 8 of the Rajasthan Value Added Tax Act, 2003 (Rajasthan Act No. 4 of 2003), the State Government being of the opinion that it is expedient in the public interest so to do, hereby exempts from payment of tax, the sale of asbestos cement sheets and bricks manufactured in the State having contents of fly ash twenty five percent or more by weight on the following conditions, namely:- (i) that the goods shall be entered in the registration certificate of the selling dealer. (ii) that the exemption shall be for such goods manufactured by the dealer who commenced commercial production in the State by 31.12.2006; and (iii) that the exemption shall be available upto 23.1.2010."
(2.) SUB-clauses (ii) and (iii) of this Notification are impugned in the writ petition. The principal contention is that these sub- clauses are violative of Article 304 (a) of the Constitution of India as by granting exemption to the manufacture of asbestos cement sheets and bricks having contents of fly ash twenty five percent or more by weight in the State of Rajasthan, the discrimination is being done to the import of that product from other states.
(3.) IN the case of State of U.P. and Another vs. Laxmi Paper Mart and Others (supra), the Supreme Court held that the exemption of exercise books produced in the State of U.P. and subjecting the exercise books produced outside the State but sold in Uttar Pradesh to sales tax @ 5% was discriminatory and violative of clause (a) of Article 304.
ABOUT US "REGENT COMPUTRONICS PVT. LTD." is a Company incorporated in 1991 under the provisions of the Companies Act, 1956. Since its inception to 1995, the Company was busy in carrying out the activities related to various Banks' Job Work..
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