M/S. VIVIDH MARBLES PVT.LTD. vs COMMERCIAL TAX OFFICER

The Supreme Court addressed the applicability of the Sales Tax Incentive Scheme, 1987 and the Sales Tax New Incentive Scheme for Industries, 1989, determining that the appellant was eligible for benefits under both schemes but opted for the 1989 Scheme. The Court held that the eligibility certificate granted limited the exemption to 75%, and the appellant's claim of reliance on a representation for a 100% exemption under the 1987 Scheme was not substantiated. The Court concluded that the appellant must adhere to the terms of the 1989 Scheme as per the eligibility certificate issued under the Rajasthan Sales Tax Act, 1954.