https://www.taxtmi.com/caselaws?id=104450 A cut-off date repeated in the industrial policy and the corresponding sales tax notification was held to be a deliberate policy choice, not a drafting mistake. The later policy was treated as a new scheme rather than a mere continuation of the earlier one, so the principle in Nakara did not apply. The exclusion of continuing units that had entered production before 1 April 1986 from deferment or exemption benefits was upheld as a valid fiscal classification with a rational nexus to the policy objective. Extraordinary relief under Article 142 was also declined. en-us Tue, 09 Dec 1997 00:00:00 +0530 Tue, 03 Sep 2013 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104450 A cut-off date repeated in the industrial policy and the corresponding sales tax notification was held to be a deliberate policy choice, not a drafting mistake. The later policy was treated as a new scheme rather than a mere continuation of the earlier one, so the principle in Nakara did not apply. The exclusion of continuing units that had entered production before 1 April 1986 from deferment or exemption benefits was upheld as a valid fiscal classification with a rational nexus to the policy objective. Extraordinary relief under Article 142 was also declined. Case-Laws VAT and Sales Tax Tue, 09 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104450