https://www.taxtmi.com/caselaws?id=105114 A large scale cement unit under the Rajasthan Sales Tax New Deferment Scheme, 1989 was confined to the specific exception for cement plants outside the tribal sub-plan area, where investment was Rs. 100 crores or more. The scheme generally treated cement industries as ineligible for deferment, and Clause 4 limited qualifying large-scale units in non-tribal sub-plan areas to deferment of tax only up to 50 per cent of tax liability, subject to the scheme's other restrictions. The unit therefore did not qualify for a broader 90 per cent deferment and was restricted to 50 per cent deferment. en-us Wed, 15 Nov 2000 00:00:00 +0530 Fri, 30 Aug 2013 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105114 A large scale cement unit under the Rajasthan Sales Tax New Deferment Scheme, 1989 was confined to the specific exception for cement plants outside the tribal sub-plan area, where investment was Rs. 100 crores or more. The scheme generally treated cement industries as ineligible for deferment, and Clause 4 limited qualifying large-scale units in non-tribal sub-plan areas to deferment of tax only up to 50 per cent of tax liability, subject to the scheme's other restrictions. The unit therefore did not qualify for a broader 90 per cent deferment and was restricted to 50 per cent deferment. Case-Laws VAT and Sales Tax Wed, 15 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105114