https://www.taxtmi.com/caselaws?id=154566 A Government resolution extending an earlier sales tax incentive scheme to 30 September 1979 was held to continue the exemption for a small-scale unit that began production on 22 August 1979. The earlier scheme contained no cut-off date restricting commencement of production, and the later resolution expressly carried forward the operative incentives. The objection that the resolution was not a valid notification failed because Gazette publication of a formal resolution issued in the Governor's name amounted to substantial compliance with the statutory notification requirement. Exemption provisions were also to be construed liberally in favour of the assessee. en-us Thu, 16 Jan 1986 00:00:00 +0530 Fri, 23 Aug 2013 16:42:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154566 A Government resolution extending an earlier sales tax incentive scheme to 30 September 1979 was held to continue the exemption for a small-scale unit that began production on 22 August 1979. The earlier scheme contained no cut-off date restricting commencement of production, and the later resolution expressly carried forward the operative incentives. The objection that the resolution was not a valid notification failed because Gazette publication of a formal resolution issued in the Governor's name amounted to substantial compliance with the statutory notification requirement. Exemption provisions were also to be construed liberally in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 16 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154566