https://www.taxtmi.com/caselaws?id=155163 A taxing notification must be read literally, so a condition that a unit "should not be availing" a tax-free raw-material concession bars only simultaneous enjoyment of both benefits and does not exclude a unit that had earlier but no longer enjoyed that concession. Eligible industrial units satisfying the remaining conditions could therefore claim adjustment. For post-notification units, entitlement depended on proof that they had not opted for the earlier concession; absent that factual showing, complete relief could not be granted in those writ petitions. The court also set aside the penalty demand in one matter and rejected the connected contempt proceedings. en-us Thu, 29 Aug 1985 00:00:00 +0530 Sat, 31 Aug 2013 18:07:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155163 A taxing notification must be read literally, so a condition that a unit "should not be availing" a tax-free raw-material concession bars only simultaneous enjoyment of both benefits and does not exclude a unit that had earlier but no longer enjoyed that concession. Eligible industrial units satisfying the remaining conditions could therefore claim adjustment. For post-notification units, entitlement depended on proof that they had not opted for the earlier concession; absent that factual showing, complete relief could not be granted in those writ petitions. The court also set aside the penalty demand in one matter and rejected the connected contempt proceedings. Case-Laws VAT and Sales Tax Thu, 29 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155163