Interpretation of specific provisions of the deferment scheme and entitlement to claim deferment of tax under the scheme.

ORDER

1. After hearing learned counsel for the parties, we are of the opinion that the judgment of the High Court is correct and calls for no interference. It is quite apparent from a reading of the "Rajasthan Sales Tax New Deferment Scheme for Industries, 1989" that even though the appellant may have been a new, very prestigious industry it is still not entitled to claim deferment of tax to the extent of 90 per cent, inasmuch as the cement industry is included in Annexure B* which contains a list of those industries which are ineligible to get the benefit of deferment of tax. However, the second proviso to clause 2(j) provides that a large-scale cement plant established, except in tribal sub-

* Ed.: Annexure B, Item 10 reads: (subs. by Am. Noti. dt. 11-1-1990): All cement plants (including white cement plants) except:

(a) Those in the small-scale sector;

(b) Mini cement plants of the capacity limited to 200 tonnes per day of 66,000 tonnes per annum; and

(c) New industrial units in the tribal sub-plan area. plan area, shall be entitled to deferment of tax as provided in clause 4 of this notification. Clause 4 of the notification specifically provides that in the case a of large-scale cement units having an investment of Rs 100 crores or more and located in a non-tribal sub-plan area shall be entitled to claim deferment of tax to the extent of 50 per cent of their tax liability under the Act with all other restrictions applicable to an industrial unit as provided in Annexure C.

2. The case of the appellant falls clearly within this. There is a specific benefit granted to a large-scale cement unit, whether it be a new, very prestigious unit or otherwise, and that it may have its deferment only to the extent of 50 per cent and no more.

3. For the aforesaid reasons, this appeal is dismissed. No costs.