1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR O R D E R S.B. CIVIL WRIT PETITION NO.1396/2008 (Rama Phosphates Ltd. Vs. State & Ors.) Date of order : 28.02.2008 P R E S E N T HON'BLE MR. JUSTICE GOPAL KRISHAN VYAS Mr. Tribhuvan Gupta, for the petitioner. Heard learned counsel for the petitioner. By way of filing the present writ petition the petitioner has challenged the validity of condition of Clause 4 (e) (ii) of Rajasthan Sales Tax Incentive Scheme, 1987 which is as follows : 4. Exemption from of tax on sales. (e) The incentive referred to above shall be subject to the condition that the beneficiary industrial unit after having availed the benefits of the Incentive Scheme.- (ii) shall not make 2 sales outside the State including branch transfers of the goods manufactured by it exceeding 20% of its total production.” The petitioner Unit has availed the benefit of this scheme with open eyes that the aforesaid condition is there. Now notices Annexure-11 and 12 have been issued to the petitioner by respondent No.3 and 4 respectively, which is under challenge in this writ petition. The petitioner's contention is that the aforesaid Incentive Scheme is now repealed because new Act known as Rajasthan Value Added Tax Act, 2003 is made applicable in the state. Learned counsel for the petitioner has also raised certain objections with regard to the impugned notices Annexure-11 and 12 issued to the petitioner. In the facts and circumstances of the case, I deem it just and proper to grant opportunity to the petitioner to raise all his objections before the authorities concerned. Upon filing such objections, the authorities concerned shall decide the matter within a period of two months from the date of filing fresh reply to the petitioner. It is also made clear that if matter will be decided against the petitioner by the concerned authority, then, the petitioner will be at liberty to take recourse of law to challenge the 3 said order. With the aforesaid observation/direction, the writ petition is disposed of. (GOPAL KRISHAN VYAS), J. arun