https://www.taxtmi.com/caselaws?id=104498 A unit that was ineligible for sales tax incentive under the 1986 industrial policy could not claim the extended two-year exemption under clause 7.2.3 of the 1989 policy as a continuing industry, because that benefit was confined to small-scale units that had already qualified for and enjoyed five years' exemption under the earlier policy. It also could not be treated as a new industry under Part I of the 1989 policy, since that part applied only to units established under the 1989 regime after its effective date. The later notification dated 16.08.1990 did not revive entitlement outside that class, so sales tax exemption was denied. en-us Fri, 18 Sep 1998 00:00:00 +0530 Tue, 03 Sep 2013 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104498 A unit that was ineligible for sales tax incentive under the 1986 industrial policy could not claim the extended two-year exemption under clause 7.2.3 of the 1989 policy as a continuing industry, because that benefit was confined to small-scale units that had already qualified for and enjoyed five years' exemption under the earlier policy. It also could not be treated as a new industry under Part I of the 1989 policy, since that part applied only to units established under the 1989 regime after its effective date. The later notification dated 16.08.1990 did not revive entitlement outside that class, so sales tax exemption was denied. Case-Laws VAT and Sales Tax Fri, 18 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104498