TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Petition allowed; disburse sanctioned incentive under State Support for Industries Scheme 2008 per Clauses 13.7 and 19.2</h1> <h3>PRIME COLD STORES PVT. LTD. AND ANR. Versus THE STATE OF WEST BENGAL AND ORS.</h3> PRIME COLD STORES PVT. LTD. AND ANR. Versus THE STATE OF WEST BENGAL AND ORS. - TMI The petitioning cold storage unit, covered as a service-related entity under The West Bengal State Support for Industries Scheme, 2008, challenges a WBIDC order (10.02.2022) declaring it ineligible for the sanctioned fixed capital investment subsidy of Rs.84.31 lakhs (sanction letter dated 7.6.2016). The only remaining stage was release of incentive upon production of a certificate of commencement of commercial production, which the petitioners produced. The Scheme's clauses were applied: 'benefit from any other sources enjoyed by such units against the same investment shall be adjusted while determining the entitlement,' and 'the Scheme shall adapt itself to future changes in law' (Clause 13.7 and Clause 19.2). The WBIDC's objection that the Scheme is not GST-compliant is held to be 'without any basis' and contrary to the Scheme's intent; respondents should have provided an alternative after GST replaced VAT on 1.7.2017. WPO/2308/2022 is allowed; respondents directed to disburse the incentive after independent assessment of eligibility and fulfillment of all Scheme terms, endeavoring to act within twelve weeks.
TaxTMI 
TaxTMI 
