Aditya Cement vs Commercial Taxes Officer, Rajasthan

The Supreme Court upheld the High Court's decision in Commercial Taxes Officer v. Aditya Cement, affirming that the appellant, despite being a prestigious new industry, is not entitled to a 90% deferment of tax under the Rajasthan Sales Tax New Deferment Scheme for Industries, 1989. The Court clarified that while large scale cement plants can claim a deferment of tax, it is limited to 50% of their tax liability as per Clause 4 of the notification, applicable to units with an investment of Rs. 100 crores or more in non-tribal sub-plan areas. Consequently, the appeal was dismissed with no costs.