Provisions of RVAT Act, 2003 not applies to RIPS, 2003 prior to 1/7/2017

Commercial Taxes Officer Special Vs RSWM Ltd. (Rajasthan High Court) These revision petitions under Section 84 of the Rajasthan Value Added Tax Act, 2003 (‘the RVAT Act, 2003’) are directed against the judgment of the Rajasthan Tax Board, Ajmer dated 15/10/2018 passed in appeals filed by the respondent assessee, whereby, the appeals have been allowed and the orders passed by the Assessing Officer and the Appellate Authority have been set aside. The respondent assessee was issued five separate entitlement certificates for interest subsidy @ 2.5% for its five units by the State Level Screen...