COMMERCIAL TAXES OFFICER Vs. SHRI RAM PLASTER

JUDGEMENT

(1.) This revision petition has been filed against the order dated 16.9.2003 whereby the Tax Board has held in favour of the respondent -assessee manufacturing plaster of Paris that he was entitled to the benefit of Incentive Scheme and State Level Committee was not justified in refusing the same.

(2.) Learned Counsel for the respondent -assessee submits that this controversy is covered by the various decisions of this Court including one in case of CTO, Rajsamand v/s. Surana Minerals Pvt. Ltd. and Anr. This Court in the aforesaid judgment held as under:

(3.) Learned Counsel for the revenue though does not dispute the position of the judgment of this Court, however, submits that against the previous judgment rendered by this Court, SLP has been granted by the Supreme Court and the matter is pending before the Apex Court. However, there is no stay of High decision from the Hon'ble Supreme Court.