ate) RAJASTHAN SALES TAX NEW INCENTIVE SCHEME, 1989 [S.No. 763] FORM ‘B" ELIGIBILITY CERTIFICATE FOR DEFERMENT 1, Book No. 2. Serial No... 3. Name of the Applicant with status. 4. Name and style of the business with full address 5. Principal place of business with branches, if an 6. Basis for Eligibility :— (a) New Industrial Unit (b) Sick Industrial Unit (c) New Industrial Unit covered by 1985 dispensation (4) Expansion (e) Diversification 7. Valid from. To. (subject to the maximum limit of tax to be deferred under the notfn.) 18. Details for deferment of tax: (a) Eligible fixed capital investment (FCI) Rs....(in words)... (b) Maximum time limit for availing deferment of tax liability. (c) Percentage of deferment of tax liability. (d) Maximum deferment of tax liability in terms of % of FCI (e) Overall limit of maximum deferment of tax liability.......] This certificate is liable toamendment/suspension/cancellation on breach of any of the conditions mentioned in the notfn. Date : Signature and Designation of the issuing authority S.No.763 = EAG5)FDGr.1V/87-38 dat 9 $.0.56.-In exercise of the powers conferred by $.4(2),RST Act, 1954, the State Gowt. [.7.] hereby notifies the "Sales Tax New Incentive Scheme for Industries, 1989" (hereinafter referred to as the "New Incentive Scheme")? and exempts the industrial units from payment of tax on the sales of the goods 3fincluding bye-products and waste items] manufactured by them within the State 4[and in case of packing material used therewith, the benefit will be available only if it is linked with fixed capital investment,| in the manner and to the extent and for the period as covered by this notin 1. Operation of th ‘heme.—(a) This New Incentive Scheme shall be deemed to have come into operation with effect from 5.3.1987 and shall remain in force upto 31.351998}. = a or . * * +) 1. Ins. by notin dated 10.12.1995, pub.13.12.19%6 [S.No.1071D] For the Sales Tax Old Incentive Schemes under the RST Actand the CST Act. sce notins dated 23.5.1987 [S.Nos. 679 and 680] Ins. by notin dated 13.6.19% [S.No. 946A], wel 15.6.9 Ins. by notfn dated 273.1995 [S.No. 975B] Subs, for "1997" by notin dated 12.3.1997 [S.No.1089A] ~~ Following clause (2a). ins. by notin dated 29.6.1992, pub. 30.6.1992. [S.No. 879R] was deleted by notin dated 224.1993. pub. 244.1993 [SNo. 896H] “(aa) An industrial unit with projected fixed capital investment of Rs. 50 crores or more shall be decmed covered under clause (a) if it makes at least 50% ofits eligible fixed capital investment by 31s! March, 1995 and commences commercial production by 31st Marci. 1997.”ae 0 LLAWOFSALE AND PURCHASE TAXINRATASTIIAN tte a ititmakes at (a An nds nit shal be doomed overed under cle (a tml ves oe ter an vesment oe projec ext by Ist Mach, 197, and ssc commercial production by 318 March, 19] e oyna uniter than the o> instr ni coveted by 128 Di ea a ely the Sales Tax IncentireSeheme for Indore, 187 a oe onthe Old nen Scheme) shall hate an alent pono (eSeihe Deel nde the Ne Teme chee a (c) An industrial anit, of which the application under the Old Incentive Scheme rasta icc onthe round ol tation on, or pending bore any Sereeine Ee eesneS alte eae pt fre New Inet Some by mang sine ear omaaieyapeto th le telor th appropriate Sreeing Conte, Cd) which baled ben rated anton by any Seresing Comat ner the Ol fant Scheme ro whom angi ceest under Sah as seat) en be, nya the New Fei SCM temo apncton a ps paper Theasesing etry sping Tain cay saad and so the ronaning beni to be tailed en oichome, th suessng autor, afer dus variation ofthe fac Jaca ia the application, shall sve Exemption Ceiliate under the New ern ome ir te remaiaing eile amount of he OK Scheme ond forthe sacri tcroundr afer ebaning the ror apprvalfthe Commision] etme industrial unit if once gots sanctioned the benefits under the New 1] tucentee Shey the appropiate Seeering Commie, shall at be allowed to fetch ocr io tho Onan Shee \ (O No industrial unit shall be allowed to take the benefits of both the Old tnceneSchcandibeNewtocetneSchemesinaneon \ 12. Definitions (a) ‘New Industrial Unit" means an industrial ae wl ie comarca production during the operative pei ofthe New loses orem blend Seem tela anit eth by trasersing or siting or mating an cxising industry and om ney gust uit established on the site of an exiting unit smantactrig sir gods FaplaatonI|-Dae of commencoment of emer Soar datn shih ran mara re ist ime rine Se leg te pect ‘TExplanation 1- Fey esha lectronic Industrial Unit may use the dismantled deat nd) yo een per eeat of ts investment 0 plant an mee] i il wit which has inate {by "Sik indsriat wit mean ) an nds wit , incest complete ond eonsecihe nancial years immediatly weeding cdvtioa meant 618 ts Fal Tr Wy mots Gated 134100 (SNS GA: wel ISAIME Tea 1 ey cafe i fre ang en ie tn) CU IRERTE ae tarp porta forsten Dees ude the Od Tenn Seem We acy Ven ae me he enamel fs iy aM rect hysah seating ethonty ater can the rnc approve of te Commie: 3 eerie nae heed ms Espuncion 1 snd plaation Mins. by SO. 330 dated "1H, pub 22200 1. Regen ane 248,197 [SNOBSNAT for‘an indi uit hick Ra acer cash ses in Srowispes ncovntingyearrmesnte oor IAISET andi il toot nara os Inte cont angior ne final accountng yor (612) _RAJASTHANSAL-ESTAX NEW INCENTIVE SCHEME. 199/50. 26] the commencemeat of this Scheme or during the operative period threo. a likely o cosine to incur cashlonc nthe net franc er] sd hasan coon account of cumulative cash lose othe ent of $9 af mre of snc mothe tring otemtally vale aken up bya Central o State evel nani insti tank der a programme ofchabiliation, or Gi anindustria unit which is declared sick dting the operative prio oft Scheme bythe Board for Industral and Financial Reconsrution under 1 provisions of the Sick Industrial Companies (Special Provons) Act, 198 nd wh IStaken uty a Ceara or Sat ee ancl instton oa bank ancy a roeam otrehabiltatonso (i) closed indus wit wich inken over and sold during the operat priod ofthis Scheme to nw management by RIICO or RFC (©) “Bligbe area" meas ibe area che than the Banned Areas (@)‘Bamed Areas” means the areas dcr (i) the Urban Aglomeraton ints Saipar and Kota, nd (i Monty iit UTT sofa one Provided that indus uis located and dy comet by compet authority for industrial purpose or frst nthe industrial ares. developed Cooperative Sovieties/private sector or] located in the indstria ate Aeyelopedfinaned bythe State Govt or Coporations ad Mprestous lec "ery presigius clonic une and ik un as defined in lace 20) 2 located anyhoo athe Stat, shall be lqgbc for incelive proided under notin. {0)"Bigbteficed capt nesmen means investment in @uand; — G)NewBaikings Now pant and machinery an imported secondhand machinery fom ots the country and ination spend capa fr pant and maine) () Capitated inert diting comstreton wot xe ding 5% etal x capilineatnent (9) Technical know-how foes or drawing fcs paid in lamp sum to fore colaberatorso foreign supers as approned by Gov. nda o puto ort ‘eeogrsedy the tate Govt or Cental Go SU) Rails rling oc, rakes and calla engines owned the wit | Explanations (1) Working capital (whether raised through banks or thew and inclding working capitel margin), goodwill fees, engineering fe commissioning expemes, royaicy, capitalised or aberwise preoperative cpr eapnditur on ruck, as, nse, actor and transport veces and cat villa’ be eonidered sell captaliavestnent ur the purpst hs Shem 1 Sb SIMU) FD IVa 79197. 'ea Menon Ameo 2 Sie yi for rons ands no in te in ti aes woes tte Sule Got ort Corporation wil ego tx naive nine oe easy ‘Stacy whch teense ete Froedtert te rns not shallot wo ery pegs elec ‘waits and] sick units a8 defined in clause 2(b). eS aoe Explanation “Tana we wile ih ara ae coved ue he tan doo nwimineyl tint on te ne of apton foreign ere oes ws oc tn 9802 adr eDcrIv 0.94 aed 821 pak 12 Inc tyme ded Sa 9 feNe ouAlwe ieee Ine ya dnd 208 90 SN Ins tyne 7 9s}2 {LAW OF SALE AND PURCHASETAXINRAJASTIIAN 2) (2) Plant and Machinery used or installed anywhere in India and shifted, purchased, ledsed, hired, licenced or transferred in any manner will not be ‘considered as fixed capital investment eligible forthe Sales Tax Incentive (3) In case of new industrial unit, only those assets which are acquired and paid uring te bpealne period of tas Scheme ae ao Blas TATORS wT ‘ascts which are acquired and paid for during the operative peried of this Schome will be eligible for the sales taxincentive under this Scheme, (D.,"Expansion" means increase in the value of fixed capital investment by not less than 256 of the net fixed assets ofthe existing project and aceompanied by an increase in the production to the extent of at least 25% of the original licsnsed/registered cape iplanatlon.The teaefis of sales tax incentive for expansion shal be aisle che clile unt Gil alter Tey baw’ achieved at leas $599 her censed/veniered ‘pacity before expansion, (2) “Diverafieon® sens lnanching af ow produc: in wader nine company, firm oe partnership provided thatthe total fed capital ivesmen in sich 3 Aivesfeation exzedsat least 39% ofthe wl ole oe fined acts of tbe original projet (h) “Pioneering Uni?” means the frst "oew industrial uni esabihed in any Panchayat Set of the State daring the period ofthis Scheme ia which inven in faed capital exegeds R300 crores and the minimum permanent employment 100 persons (@ “Presigous Unit” means a. ‘new industria nit fst established in any Panchayat Sra of te tae daving the peiod of has Scheme in which ingestment n fed eaplal Xs Re-clU00 crores with 4 minimum permanent employment of 25 pon few nia < BU abies a ile eae Ea eackearial cat antag et cata acrese em i) "Very Previous Uni ean’ & new induseal unit established jn any achat Sun othe ant ing pevod GTI Seiene in whieh ive n fined capitals Re TOO crores or more] {Hower "the progressive ivestment of the amount of project cos as apprised by he faancia nsiutons shall be considered ts iestment made by anew unt, nd a Soon as such invedment reach crows the point of Rs 10 crores, {during the operative period of the Scheme the unit ball squire the status of a Very Prestigious Unit for tbe purpose of sing enhanced ores eee G) nelle Ines” cans he indus lied in Annenae “Bo tis notin which wllot be eligi forsale ta locenives: Tr Falowingins pot dated 778.192 (SN. 824) Isoaoaiy ~ at inca of unit covere by late (0) he nce neque and pa for daring the period starting sem sinh i Tendedingcn 3M Me 197, wil be eter frcumig ene Ins by nttn dated 2981992 (SNo.S82E] ns by8.02517 4(¢6)FDGe.AVS2-40. date 6121380 Its-ty notin ated 2781082 (S80. 8A) The words case a nit covered y clase ou) deleted by nlf dated 224.1993, pu 244199" (sen) Ins oy ie deleted ota 13) RUASTHANSALESTAXNEWINCENTIVE ‘Provided that the restriction imposed séeined nah cause) of isc) arial Searing Commitee for cwriiceal ‘Stoneman meth Sehone the splcatndial ant let ) The State Level Screening Commitee, which wi \ | i of large scale units Sfand cases re oa | cons ofthe foenadant 08 fered by District Level Screening Comty SCHEME, 189 [8 No. 743) inthis clause stall noe apply to as L Secretary, Industries 2 4 Managing Director RICO 3. Commisoner Commerc 4. Director oftdacnes (@ The Distt Level Commi souls unis wilcons of he olen 1 Collector ofthe dir 2 Representative of the Commer ial exer ates Departmen (aominated by the Commissioner) ieee Branch Manager concerned of R: s sisthey Financial Corporation Representative of RICO incase of medium nak yao ae RIICOis the lead institution ee, 5. General Manger Distt anager, Dri Industries Centre INOTES(1) (a) Sa te uni meats unt of hich he ee SE _ inery "$ not exceed Rupees Ssixty lakhs} 6| "Bin cement page Seeimesment nis plant and machinery dt sot eee Ba ome a Taxes Department ©, which will grant sanction to medi ee ch y scale units, shall mean a smal e | (b) Medium scate unit rupees five crores, ale unit) ‘means a unit of which the project cast does not (©) Large sale unt cans.» uit of which the project cost exeeeds ru (2) The State Level Serecning Committee would also act work donc bythe District Level Commitee M Mo® ‘Commitee to review the (2) The industrial units claim hhave been established in the areas apply toa sick unit, as ies YRS EST aemavsn nae passin earn teat ra Pubs13.12.199 [8.80.10 = eae cee toa aspera risa pace ona es ea ing incentive under this Scheme should be or ‘other than banned areas, but ths restriction at Pa Sal I8N el: BALE ISNONTM ox Hie tes ‘UAW OFSALE AND PURCHASE TAX IN RAJASTHAN as (3) Renovation and rationalisation of industrial is 101 be cligible fo tion of induct wis wll ot beige forsale terncente under tt Scheme Say epocenent lane ng as assets change of product mis nt ecg ur netomat {3) When speced manafcre bling git sce vder hs ef trans his indy in Wine, the aneee sah coe ea Temas hecit ofthe nw indy othe foros reed ea oe ie nd cgi cae ah eect .Exenpn om tx on ales) Andalites arated big cc nr hs lbenno sea ec the Slate ofthe gcous manufvctred by itm Secodanee Sah ie ae inoriratdin Atmore Come note hak mia dtintin se 2) and ang inthe it finds forest incen i Anon api : 2 tay been din cmption rom Lactothe cent of 25% fits acta nde te Act wih alleeacooe ak tes prviedinthe columns Nos tand Saf Ammouae eo eee en ‘of ncw Pioneering or a Prestigious Electronic Unit, such time limit shall be alne years Under the Act with oll restrictions applicable to an industri ie Oe spplicable to an industrial unit as provided in (©) For the purpose of arriving athe lini of tx exemption at Amee'C the gn falling alt cosas? ed i Area sun a wich on eal ander the rvs of the RST Act, 1954; eee de (3) Aegean aout fax om intra ales which would have been lei tc the provions ofthe CST Ac B36 and bj OST AC RDG IVT dled 2712.96, pu 1 080 towing ine. by 8.0 1PAPASS)PDGFIVAT.P 38 dtd LLM pe, 171100 £71589 {dSkted by rx dated 101219 ps TID 1906 SNOUT {fines tuiner tama cementing eran wih ceed capaciynotcceting fone Fer ay oF $.00 omnes pr annum oi coment pants eget s ‘2psstr not excecing 300 ones per day oF 99.600 tana: pee aanuet Gal te eens eee scemption from tat oth extent of 50% of he tan abig eer ‘ ln estabished. except inthe Teal Suh-Pi tse Sah fe the etet of 27% of Ie tn by stl wnt at pve In Anew |Site. by SO. SUF AGS)FDGrIVAD-P. 7 dated 2221990 wo 673986“ ‘vic o 2 oars per day of ones per ann? ne 3 Im. byS0, 33 B}FDGrIVSL It anc 63 19 vay osu a by 0.2 it by of ub. of he ei prow ne. WSO, ISU) FG LVR dated 7.61050 tos by $0. asua-sausencrtvsoam exces B90 Ake oa dated 1810 SOS Sets "by notin dated 1531996 [SNOJOSSN], read with corrigendum cated Soiree Eee er 1996, for { (CLS\o) RAJASTHAN SALESTTAX NEW INCENTIVE SCHEME. 19895 No. 7] eee eee eee eee ees (6) An industria nit csiing exemption from tx under this ota shall cote to elim any deduction, draw back, st off, pate exemption or ref Fespect of phase rate bye at ifecatcontcuons in sy for arable yaw ttn shall nebo pace Commens-Noticuion dave 1.121966 (S.No) ised under ie 15 ‘Rules, permits a manufacturer to. shift his ability to pay’ tax on sales of the -manufacuared by him in the circumstances and on the conditions mentioned in the ‘he State Govt. by tnering an Explanation ths not 20111991 ha pre theca desler who is granted trempwion fron saver iofernent of taz und Ancentive(Deferment Schemes shall not be entitled to shift the liability to pay tax une noth. Ths Exlnation has Bem deleted on 2731995 [N73]. The mania Geos enlvieg ie fully of lieie eid Deformon Schemes con thers non the fatty of shifing the poi of ean accordance wih the no dated 1 [S.No.647). spe eer eres eee ioe cae sees me Inconifement Scheme wider CST Ack ide pronto ted of cease 20) ferret acca ae Aer meee ae ait Reed ofthc ales whine See even daring the period 20119110 26.1995:CCT'C dated 3.9. 1994 [8.No.948A} (4) When the lait oftax exemption proocrived ja Annexure "Ci exhaust lee eee al ener a ena eta eat fe ieee eter te ete el ener eee thal he benicar industrial uni er having availed of any ened under this shall pot make sales outside the State inchiaiag Grameh-Cranalets of the ) tmanulactred by exceeding Mn cae of SL, Medio and Large unit? a incase of Ploneering and Presigious units and 90% in case of ‘Very Pret Units] of its total production, trovded that in case of lee goods fdr, he nisl eB S51, Medium and Large Units and 90% for Prestigious, Very Prestigio eee Teter eee ee eee citi) 8% fox SSL, Medium and Large Unis90% for Phonectng and Prestigious Uni 98 for Very Prestiious Units] §. Grant of Eligibility Certificate (a) An industrial wait cover sub-clause (0)(* “Jot clause ofthis Scheme, may make an application fore Of option tothe appropriate authority within 180 days from the date « ables ck Ce Schemes i foo Ofc Gaze antec sat rey ok Ecmpotent to entertain such aplication, on aufhcicatgroendscren att th Pend of imitation (@) An Indcra nit ee to claim benef under his Scheme, other tha covered by sub-clause (0) oc (of dase 1 of this Scheme, may mae an apical Form A’ sppended 10 this noth to the, Monber Sectary of tho appro Screening Commitee win 180 das frm he dat of the publication of hs 90 OT, Sabe. by SO2SUFAIGIFDGrIVA2-8D dated 6.12195, for "exceeding 20%" 2. See Nove (I) oat 20) forthe renin larg ne unt ei sede wit and em sae 3. Ine. nota ced 136193: [SNOMIAI wet 1561994 4. The expression "oe (8) deleted by NO. 0A sted 2571936se LAW OF SALB AND PURCHASE TAXINRAJASTHAN as) commencement of commercial production or commencement of expanded or diverifed production, or declaration of sickness or change of management ofa closed tnit by RIICO or RFC, whichever is ater; but any application led beyond the sid limitation may be entertained on suliient grounds bythe competent authori. (©) An industria uit covered by sub-lause (4 of clase 1 shal be issued the eligibility certificate under ths Scheme, even if any cetfiate had been iksuedto such ‘ust under the Old Incentive Scheme, ‘(d) An application of industrial unit other than that covered by sub-clause (d) of clase 1 of this Scheme shall be examined by the competent Screening Commitee and Such Committe skal aller obtaining addtional information or alter conducting or having got conducted an enquiry, may: pass appropriate orders for sanction/refusal of eligibility certificate. In case of sanction of eligibility certificate, uch sanction thal be communicated in writing tothe assessing authority concerned tho shall sue cgi certificate in Form 'B appended to this notin within» period ‘of even days from the dat ofthe receit ofthe sanction. (6) The clgttty certificate issued under ths notfn'shall stand valid ll the smaxinam limit of exemption from (x permissible nr ths Scheme snot exhausted, cortillsuch certificates not amended, suspended, revoked or canceled. (0) An industrial unit covered by this Scheme shall not be entitled to claim any benefitunder it fithas been penalised for avoidance ot evasion of (ax or any case of avoidance or evasion of ais pending against ia any forum of Bearing) [Provided tt where the olence of aicidincecr'eraion of tax is tchical or ‘enial in ature for where composition of the offence according to the provisions of $:16(9)(), RST Act as been made) the State Level Scrcening Commie i ease of Tacge scale units uo mon: or otherwise an in ease of medium and smal scale units on the reference made by the Distie Level Screening Committee or atherans, may for easons (0 he reeorded in writing, waite the condition mentioned in sab-lais (1) above (a) 3The benefit of the Incentive Scheme shall be available from the date of the pplication Ti applicant uni eomplet wal espe, Ta ceed hy the ‘Member Soaretaryo the appropriate Screening Committc| and such benefits shall be ~subject tothe ns of the Net “(Provided thatthe unit shall nox be entitled to avail the facility under the Scheme after a period of ninety days of th filing ofthe completed application unless exemption ‘certificate is granted. The Sereening Committee after recording reasons in writing for ‘not disposing of the application in the aforesaid period, may further estend the time fimit upto ninety days. However, in eases of medium and small scale units, if for any reason, the application is not disposed of by the Disirict Level Screening Committee ‘even within the extended period, such cases shall stand referred after the expiry of such period, to the State Level Serecning Committes which shall dispose ofthe application, ‘within further ninety days) (h) When an industrial unit opts forthe Sales Tax New Deferment Scheme, it shall ‘not be entitled to get benefit under this notfn. 1. Ins, by SOSOUPAMEDGEIVI286 dated 43.1992 2 In by ota ded 294.1995 [5 No SA] 5, Sib by ata dated 7241093, pub, 264195 [SNMP forthe ftowing— The bene of New Incentive Scheme shal be wate fran the dnt Of be ofthe lig 4. Ts by moti dates Ll, pub. 1521956 |SNO.107E} (160) RAJASTHANSALES TAX NEWINCENTIVE SCHEME. 199[8No. 753] 3()eterallording an ppstniy ong heard 0 he ui he a0 soreat Comtesse hata wo year ol omnecemnt of ene fred iuni ad made defo aking repays oe nso rom the anc tun tthe St, bensi rhe Scheme Sal Siientrontedteoleced dea] %(j) An industrial unit covered by this Scheme shall aerate anders enpot fonn eatets fRjst) et wets rs neds einer 4{SA. Review and Reconsideration.-(i) The industrial unit, the Commissione anya nshsedby hints hal orang thot ma. fretice Of the period prescribed for preferring appeal, apply to the Screening Commi freon one thar psy he Sten omnes {ip When an pplcion sme lo esmcraon or ecw shale ip ety ic appropia Seng Come iin prio Gs rem he sean roid tht whee he appopitScrsig Commie i ta disp a he aplication wihin he Mosul peio, he Chara o spopits Seen Comte, may for sfc cau, toe cde SPURE cod tod oxo xcodig sith ee i The appro Sing Coie, may alt mainn er cnn! made chery a it considers near and fe ing reasonable oppor BEE AFtS i Indl Unie eng abn ad Commis Mie sabutsedby amin iste sae ores theresa he crams Stic te i ning an "der sing sending ssn hui cater reopening cas Geclog rrr decion oe son ty he Site Government) The Sate ov. (nh Fin Deputmal nay mo mon or oh) Toe The oreo heel 0 Saki ehenra isco aod peut interes ft Sa after giving a reasongble opportunity of being heard to the beneficiary. | appeal toe Tb) ny ay fing ped may lea tote ita apis node «Dut eS Cam te telsrcnng Comme in spraltany dj tombe da of coms tide sou beappeled ett Prieta the ped of itt ih casa on: hed sayin cc ol au apslting He by a Cosmo Tae fe: cn A Commerc Tas ee Proved tra ht when apptin fr cosine nie ese th dt ln vlna pes saath od Subs by oth dates 1.12196, pub, 14121995 [S.NOU07EB forte oiowing mich nan Py Gate 15.1198 [S NOISE] = {Bhan ndostral wi covered by thi Scheme sal tbe enites to eam ary ene wader tian rskng repayment eas obtained from the Gana ston ofthe Sate fe by movin ded 123198 (SSE) Sabet Ine By noe tea 13, eb a ted 10121996, pod 121986 So. 107) Ins bf not dated 3131897 (SN 105A} “The woud "Tribus hou even ni Boar, we 1101985, when he RST A, 198 int fore, Tn by notin dated 15103954 5.N095SA) 1012199, pb 18121995 [SINIUTIE]ss LAW OF SALE AND PURCHASE TAXINRAIASTHAN aus) Lunder clause 5 shal be computed from the date on which the order passed under sub-clause (i) of clause 5 is communicated] (6) The division or the larger Bench ofthe Tribunal! shal after giving the parties ‘concerned tothe appeal an opportunity of being heard, pass such order thereon as it thinks fit 7, Breach of Conditions.-(a)An industrial unit covered by the New Incentive Scheme shall be subject to all the provisions of the RST Act and the rules made thereunder and the terms and conditions inthis notin, z (6) The assessing anthority under the RST Act, 1954 having jurisdiction shall, cither suo moa of on receipt of an application in this behalf, and after affording an ‘opportunity of being heard tothe industrial unit, i he is satisfied that a breach of any cof the conditions mentioned above has becn committed, obtain the. prior permission of the Commissioner before takin legal action under the provisions of the RST’ Act for the purpose of levy of tax on the finished goods not taxed. under. this ‘exemption Scheme as if there Was ao exemption and there was escapement of tax The Center ese Ke comcuTs e Eilings of Tes tases tobety sal, before according such permission to the assessing authority, consult the appropriste Sereening Commitiee. (6) The Serecning Committee. shall_be 1d_to_amend, suspend, restore or cancel the_ sanction. for_clisiility certificate accorded by it and éapies of Such orders shall be endorsed to the assessing authority 8. Review ofthe Incentive Scheme.~The State Govt eserves the right to review or amend his Scheme as and when needed 2(Explanations~1, Whenever an industry is included,{on any date during the period of ‘operation ofthis Scheme, in Annexure B' appended tot, the nits of such industry (a) which have been granted eligibility certificate under this Scheme before the said date; oF (b) which have becn sanetioned eligibility forthe benefits under this Scheme before the said datesor (©) which have started commercial production and the applications thereof are pendingon the said date before the appropriate Sereening Committe; shall be ened to claim full benefits in accordance with the provisions of this Scheme. 2. {The benefits allowed under Explanation 1 above shall be_ available to new units and units which have undergone expansion or diversification as defined im this Scheme] [ANNEXURE*A'# #999] “Categorywise list of districts eligible for sale tax exemption and banned areas ‘ur the sales tax exemption under the New Incentive Scheme. For thetex of the deleted li, se footnote No.3, at page 81 infra "1 The soba shoal read an Tax Hone wf 10185 when the RST Act 194 came ito 2 Ins. by SOL8P(6)HDGEIVRG-7 dated 109 090 3. Stn tyS0.41/F 46s)FOGrIV/2-A eats 184199. or“The benefits alowed under th Explanation Tato. sale asso ony new unis as did in his Scheme 4, OmitedbyS.0.1m4(92)FDOTIVINIS cates 791591 ‘Annexute B_ RAJASTHAN SALES FAX NEW INCENTIVE SCHEME, 1989/8 No.7 10. uL 2. 2B. 4 15. 16. 0. 18. ANNEXURE 8° List of Industries not eligible for sales tax incentive ‘under the New Incentive Scheme. 2 Alllour mills other than roller lour mills, rice, pulses, cereal spice and sills established at places having a population in excess of 25,1 as per the Census 3. Photographic studios (other than cinematographic studios), “Manuiacture of ice candy and ice fruits, Tee, Kull, sweetmeats and ae: ‘waters 2[exeluding projects of acrated waters with fixed capital investment ¢ 10.00 crores or more] Laundry ‘Teiloring other than manufacture of readymade garments, Repacking of any goods including medicines, toiletaries, pesticides, herbit edible products Production of firewood and charcoal. Decorticating, roasting, parching, frying ol seeds and colouring, deeolo and scentng of ol Preparation of bread, biscuits and bakery products other than by meche bakery 3 . 1 ‘Saw mills, wooden furniture tems. ae * % All large scale mining and mineral based industry Sfexcept granite and m industry ‘Ordinary bricks. Hotel, Motel, Restaurants and catering or eating places. * * Khandasar units. Dairy Milk powder and other manufacturing products based on milk, « when it is the Cooperative Sector; howeser, even in the Co-operative $ mete pasteurisation or sterilisation wll not be eligible. TT Si: by mandates 961992[S. No. 87IE for“AIl our an ie mil, pole ma ceres is fr by net dae 73.1998 [5No 9308) Trem Was under deleted by att ated 10121996 po. 13.12.1995 [8 No 10718] :— Teen pis including white cement bos) exept cine in the small ole sce flor slotcemenr lente sing verte sha Kln-with Ticeaced eapacy nt eee oneg per iy oF ON! omer per annum oF mint cement plants using ery Alp Went eapeciy nt ecetding Ai tonnes pr day o¢ 99000 Yonnes per ann] an {c} nowindanil unite nthe. Tibal Sob-Pln Arca {sume SO 172 dated 1111090, pa 171190, re £67189. for “A coment pnts te cement it) ecep thoes in he smal eestor as except new dst nis 0h Sibw by 8 201 dated 222199 for°Xo) mini cement pants ofthe capaci limited 200 por uy or EEO tonnes per annum’, wet 6.71989 4 Fetowing eat atitem 1 med by not cates 125.1958. pu. (2.51998 |S..$90) — “Tin container and surlarprci ung the (ik) shecis amcor etal sees, Ine. by notin sted 18.3198 [SN 105] Flowing enna Iedsbed Wy nti sted 1351991 [SNO3H6A] we 1501984 “Rorerinmive ante iced on” clsrothermaleleo chemical proceso unis wi omer rejtrment ease 2500 KVA ofeanret Fat and where power Ta Eutot production othe er) of manure« ‘LAW OFSALE AND FURCHASE TAXINRAJASTHAN Asser B 19, Unit disilling, storing, bottling, blending or brewing liquor/alcobal Hfexcluding beer and industrial aleobel. 20, Such other items for which registration is prohibited or registration is restricted as per the advice of DC-SSI, New Delhi, or for which DGTD Registratiow LOL under the Industries (Development and Regulation) Actis not granted or those units which are barred by the Director of Industries, Rajasthan from time to time. 221, Oil extracting or manufacturing industry excluding Solvent Extraction Industry (including composite units with refining facility), 22. Cotton ginning industry.) 4(23. Manufacture of Hydrogenated vegetable cil or vanaspati ghee: S24, Assembling of Televisions and Air Conditioners ANNEXURE‘C Quantum of Sales Tax Exemption under the Now Incentive Scheme. item Typo Eawete —-Maciwemcoripi) tin ne Ne jercnnpot—emmotpenetigeee itor ceaptontiom — fanveapatuvetnest ality i We ‘roe a 1 New Units 75Qboftotaltax —100%60fFCTincase Seven fother than the ability cofmediumandlarge Years) tits mentioned Saleuntsand atitems LAto 123% of FCTincase 1F| ofsmallscale units SUA. Leatherbased — Fboftotaltax 100% of FCLin Seven New Unit lability cascolmediumand Years large seal uits and 125% of Clin ase of §ST units 1 NewUnisin ‘erottiltxtaiiy” 0G RCL Ree Cemmes Gin fofiathee en. 8% yan BhsioncsendTée: orate yersand comanstons —feforte reining induayhavaga PCL period. amd Re 25cor TT es by nota ded 1361904 (SNOSGA} we 15 61984 2 Ins oyS'0.2/84()FDGrIVA7 dated 751990, 2 Stbe by. 313 dated 162.191, pub 19295, for"Ol exacting or manufacturing indus” 4 Ins. by ot dated 273.1995 [8 Na 975) Ins by mot dated 10121996, pub 13121986 [SNo 1071) Sa. byS\0 1701. AC92)FDGrIVIPL-S ted 79171 forthe flowing = tee *Tyeofaaie Enencofthe Manan eens Niner percentage of tems preemage of ‘ime mit Desist Grempton rom hed ap umes forevaing eS we Tas Val a OT ARTY TOO TPCT ned andarge ale hie 135% of PC ie Sec ofsnal scale nits M__NewUnie 0. =a ve Yeas Tae yi aaa TT POR TTTTS N TT 1 omc AtotDine by tena 126 (Sho tay we S430 “Amnewwre(© RAJASTHAN SALESTAX NEW INCENTIVE SCHEME, 1989 (5:80. 753] IC. New Unitsin Ceramic, Glas, Electronics, and 100% of totattax liability for the first four years, 90% for Telecomunications the next four years industry having a FCLot Rs, 25 crores ID, Newlabour ‘tensive units as defined inthe Capital Investment Subsidy Scheme, 1990. ‘UE, NewCement Units except in Tribal Sub-plan Pca ale gantcend urbe 4p. Unisfottetan ‘cementunis, txcpein bal ind 75% for the emaining period, 75% of total tax ity 15%, 50% & 25% oftotal taxlibilty incase of small, ‘mediumand large scale units Fespectvel. 2564 of total tax liability, 317596] oftotaltax Aiabtvy 100% of FL 145% of FCTin cease of SI units and 120% of FCI in ‘eae of medium and large scale units 125% of FCLin ‘ase of small scale ‘nitssubject to an ‘overall limit of RsL.00 crore and 100% of FClin case ‘ef medium and, large scale units 100% of FCI 100% of adltional FCI Sub-plan area; and (b) large seal granite and marble ‘units going in for expansion or diversification. 4[2A. Leather based its going infor expansion or eetitcson Sick Unit peat Dyerieaon Th ao U setUnite 1 "736% of total tax Aiabitity 50% of total tax liabitivy 4. Sab oy mtn ted 2731995 (8.9, S788) for-W0 4. Ins bynotn dated 146.994 [SNo. MEAN ISA 100% of adi FCI 100% of FCTin case of medium and large scale units & 125", of FCI in case of small scale units 112.1096 pub (312.1996 |. No. 1071E) Poy $.0.17P 492) FDGEIVPASS dated 79.1991 fr Unit going infor D3 of etal ae asity 3 otoring— 110 of wal PCL oo of Retimeme of ‘ein a age te tae 18% of ECL ‘eof sal ele nis so se yee Sev yea Sev, yea! Sew eat Seve year Seve year senyeeo LAW OF SALE AND PURCHASE TAX IN RAJASTHAN, Annexure © Ha. Newunis Tom oftotaltax 100% of FCI Nine 7 producing Tabi years polluion control ccquipmentsPioneering unity/Prestigious units, 5. NewVery 90% of totaltax * 100% of FCT Eleven Prestigious units liability years] Flother than, cement units except in Tribal Sub-plan area] (6. 100% Export 100% oftotaltar 100% of FCL Nine Orionted Fiabilty years Peestigious/Piomecting units 7. 100%E sport. 100% oftotaltax 100% of FCT Eleven Oricated Very Hability years} Prestigious nts Explanation1, A 100% Export Oriented wnit means an industrial unit which shall make sale ofits manufgetared products inluding by-products in the course of export ‘ofthe territory of India, covered byS.5(1),CST Act, 1955] [2 Salcs tax exemption for cemeat plants in smal scale sector nd mini cement plants which are already availing benefits under this Scheme, shall be subject a ‘veralimit of Rs 00 crore and Rs 5 crores respectively) [NOTES-{1) The (otal amount of tax exemption mentioned in column 3 above shall be subject to further limit of pereentage of FCI and limit of years, mentioned in columns 4 fand 5 respectively (2) Im case of units going in for expansion or diversification, the exemption from tax under this Scheme shall he available only on the sales of the goods of expanded ‘production or diversified production, as the ease may be. 5[3) Incase of vnits going infor expansion or diversification with increase inthe value of FCT by not les than 100% of the net fined assets of the cristing project and accompanied hy an increase in the production tothe extent of at least 100% of the ‘original liconced/registered capacity shall be eligible for exemption of 75% ofthe total {a Tiabilty subject tothe limits mentioned in eolamns$ and S above. (4) In case of New Very Prestigious Eleetronic Units given in Annexure "D', the tax exemption shall be 100% of the total taxlabilty and the maxiorum time limit of the benefit for such uaits shall be 11 years] TT Si 30 Panay ond 1910 fre fog: — : > . s Rests aa — TTT Ricans Peni owempaa Fengne mie 0 “4 0 0° seven Yeas ML Newvery ose oftetaltaxiabiiy «GLC Eleven Year Prenigousunis| 0 oh en oe Nine Yea | by S.0, 2S UA(66)FDGe IV 8 ted 6.12199 Tas By ova dete T0109, pub 1326 [SNTTE Ine by 80, 14UE4(02)7DGr BVA 3 ded 79.191 Ins by noi dated 1012956, pu. 131299 [8007 Ins by S0.35104(65)°DGr IV289 ded 1210) ‘AngerareD RAJASTHAN SALES TAX NEW INCENTIVE SCHEME, 19695 NO 763) {{5, The unis established inthe revenue districts of Jaipur, Ajmer, Ganga Xoia, Bundi, Bharatpur, Bikaner, Dholpar, Chitorgarh, Dausa and Baran and wh ‘commercial production before te publication of this notf shall be ended tot ‘of excmption from tax which was available in the dsuicis of category Ti t Prior othe publication ofthis notfa] 2(ANNEXURE‘D1] List of Electronics Industslal Units 1. Consumer Electronies. 1.29 Television Receivers. LI Radio Receivers Type. (Table/Portabie), AM, AME. 1.30 Television Receiver Ki 12 RadioReceiversfor 131 CCTVCamerss Automobife/Car Radios. 132 CCTV MonitorsvReoei 13 Radio Receiver Kis, 438 CCTV Transmiuing Ee 14 Cassctic Tape Recorders 134 CCTVKiss, (ono/Stereo), 135 Community Antenna o 15 Tape Recorders, Reel ip Reel. Television Receivers. 16 Tape Recorder Decks. 136 VidooCasseta 117 Tape Recorder for layers/RecordorsMox Automotiles(Car Cassette 137 Video Disk Players. Players 138 Video Cameras. 18 Tape Recorder Radio 139. Video Projectors. combinations (Two in-Ones) 140. Video Amplifiers. 19 TapeRevorder Kits, 141 Video System Kits. 1.10 Record Players/Tumn Tables 1.42. Electronic Projectors. (Mono/Stereo) 1.43 Audio-Visual Equipme 1.11 Record Changers 144 TV Games. 112 Record Reproducers 45 VideoGames. (iono/Sterea). 146 Electronic Toys. 1.13 Record Players with 147 Elecionic Game Kis, RadioRadiograms. 148 Electronic Games, 14. Record playe/Changer Kits, 1.49 Electronic Watches, 5 Consumer Amplifiers 1550. Electronic Clocks. (Mono/Stereo). 11 Electronic Clock with 1.16 Amplispeakers. RadiRadio Clocks. 17. Speaker Systems) 1.52 Electronic Watch Kits, Colurnns/Boxes. 1553. Electronic Clock Kits, 1.18 Microphones 1.54 Electronic Gas Lighters aa yeeeapeacs 1,55. Elecuonic Cigarewe Lig 120 DriveeUnits. apereeag are 121. Hom Speakers. ee ia Pasa 157 Electronic lash Guns. 123 Musical Instruments, Electronic, Saget aa eat 1.24 Ear Phones and Head Phones. 1.59 STDCall Monitors, 125 Hi-Fi Stereo Amplifiers. 1.60 Automatic Telephone 1.26 Other Autio-Equipment. 1.61 Telephone Answering $ 127 Television Receivers, Black & 1.62 Electronic Buzzer, White. 1.63 Microwave Ovens, Doo 1.28 Television Reveivers, Colour, 164 ‘TV Signal Boosters, 1, sby $0. 17AG2IFDGVISLS3 duct 79.1991 2 Ios tyS.0. (31 84) POG IVRS-S ded 7761950