S.B. Sales Tax Revision Petition No.81/2006 Date:19/09/2008 HON'BLE Mr. JUSTICE ASHOK PARIHAR Mr. J.M. Saxena, for Petitioner. BY THE COURT: After hearing learned counsel for the petitioner, I have carefully gone through the material on record. The only dispute as raised is whether the respondents are entitled for 100% tax rebate being declared as a mini cement plant. Admittedly, the respondent has been registered as a small scale industry and has also been issued a certificate of exemption under the Scheme of 1987. Without withdrawing or modifying the conditions of certificate so issued, the additional tax could not have been levied either by the Assessing Authority and even the Deputy Commissioner (Appeals) was not justified in upholding the same. Since after due consideration proper discretion has already been used by the Rajasthan Tax Board, in the facts and circumstances, no further interference is called for by this court. The revision petition is dismissed accordingly as having no merits. (Ashok Parihar) J.