https://www.taxtmi.com/caselaws?id=154361 Exemption from sales tax under the Bihar Sales Tax Act was held available only to newly set up small-scale industries that were approved and registered with the Industries Department. Registration was treated as an express condition of eligibility, and the five-year concession period was read strictly from commencement of production, so the benefit could not extend to any period before registration or beyond the defined five-year window. The Court further applied strict construction to tax exemption provisions and declined any retrospective or equitable extension. On that reasoning, the industrial unit was not entitled to exemption for the disputed period and the claim was rejected. en-us Thu, 20 Dec 1984 00:00:00 +0530 Sat, 17 Aug 2013 17:38:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154361 Exemption from sales tax under the Bihar Sales Tax Act was held available only to newly set up small-scale industries that were approved and registered with the Industries Department. Registration was treated as an express condition of eligibility, and the five-year concession period was read strictly from commencement of production, so the benefit could not extend to any period before registration or beyond the defined five-year window. The Court further applied strict construction to tax exemption provisions and declined any retrospective or equitable extension. On that reasoning, the industrial unit was not entitled to exemption for the disputed period and the claim was rejected. Case-Laws VAT and Sales Tax Thu, 20 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154361