Commercial Taxes Officer, Jodhpur vs M/S Vishnu Metals

The Supreme Court addressed the interpretation of 'expansion' under Clause 2(f) of the Sales Tax New Incentive Scheme for Industries, 1989, as per Section 4(2) of the Rajasthan Sales Tax Act, 1954. The Court held that the increase in production must include both self-manufactured goods and job work to qualify for the eligibility certificate. The Court upheld the Rajasthan Tax Board's decision that the assessee's total production exceeded the required 25% increase, thus entitling them to the benefits of the incentive scheme, reversing the District Level Screening Committee's rejection.