STATE OF RAJASTHAN vs MAHAVEER OIL INDS. .

The Supreme Court examined the validity of amendments made to the Rajasthan Sales Tax Act, 1954 and the Central Sales Tax Act, which excluded oil extraction and manufacturing from the benefits of the Sales Tax Incentive Scheme. The Court held that the amendments made on 7th May 1990 were valid and did not violate any statutory provisions, thereby affirming the State's authority to modify the eligibility criteria for tax exemptions. The Court concluded that the respondent was not entitled to the benefits under the scheme post-amendment, thus upholding the State's notifications.