JUDGMENT 1. - The main question for our consideration in this petition is whether in the facts and circumstances of the case, the Rajasthan Tax Board was justified in allowing the benefit of the Rajasthan Sales Tax incentive Scheme for industries, 1987 ? 2. The assessee is a S.S.I. Unit situated at village Beniya Ka Bass and is engaged in manufacturing of Dali. The Unit applied for exemption under the Rajasthan Sales Tax Incentive Scheme, 1987 on 27.2.1997. The State Level Screening Committee rejected the application of the assessee on the ground that it is established on residential land and without conversion order, the unit is not eligible for grant of benefit under the Rajasthan Sales Tax Incentive Scheme, 1987. 3. In appeal before the Rajasthan Tax Board, the Tax Board ordered on 10.3.1999 that when the Sarpanch has given No Objection Certificate on the residential land, then it is automatically converted in industrial land and unit established in that area is, therefore, eligible for benefit of this scheme. The Board, while considering the issue has considered the fact that any Unit established in 'Eligible Area', is eligible for the benefit of scheme, 1987, therefore, remanded the appeal back to District Level Screening Committee to decide the application of the assessee for exemption under the scheme of 1987 after hearing the party. 4. Heard learned counsel for the parties. Mr. Kasliwal, learned counsel for the petitioner submits that as the unit is not in the industrial area, therefore, it is not eligible for exemption under the Scheme of 1987. On the other hand, Mr. Agarwal, learned counsel for the respondent submits that once the Unit is in the 'Eligible Area', as defined in the Scheme of 1987, the Unit is eligible for exemption under the Scheme of 1987. 5. The eligible area has been defined as under : (d) "Eligible Area" means (the area other than the "Banned Areas"). (dd) "Banned Areas" means the areas covered under (i) the Urban Agglomeration limits of Jaipur and Kota; and (ii) Municipal limits/UIT limits of all towns : (Provided that industrial units located in the industrial areas developed/financed by the State Govt. or its Corporations and sick units as defined in clause 2(c) and located anywhere in the State shall be eligible for incentive (sic) provided under this notfn.) 6. The admitted facts are that the unit is not in the 'Banned Area'. or its Corporations and sick units as defined in clause 2(c) and located anywhere in the State shall be eligible for incentive (sic) provided under this notfn.) 6. The admitted facts are that the unit is not in the 'Banned Area'. Once the unit is not in the 'Banned Area', then it is in 'Eligible Area' and is entitled for the benefit of incentive scheme, if all requirements are fulfilled for exemption. 7. Mr. Kasliwal, learned counsel for the petitioner has not pointed out any other condition, which requires for exemption and that has not been fulfilled by the assessee under the Incentive Scheme of 1987. 8. When there is no prohibition for exemption of unit under the scheme of 1987 on account of its location in village, there is no justification to deny the benefit of exemption to the assessee under the scheme of 1987. 9. In my view, the Board is absolutely right in directing the committee to give the benefit of Incentive Scheme of 1987 to non petitioner when the location of the unit is in 'Eligible Area'. 10. In view of these facts, the revision petition stands dismissed.Revision Dismissed. *******