https://www.taxtmi.com/caselaws?id=155941 Section 3(2) of the Tripura Sales Tax Act operates only as an enabling provision and exemption arises only after the State Government issues the required Official Gazette notification specifying the goods, dealers, period and conditions; absent such notification, no exemption is available as of right. Rule 5(2) of the Tripura Sales Tax Rules grants exemption to a newly set up small-scale industry for sales of goods manufactured by it during the prescribed period, and eligibility cannot be denied on the mistaken view that the unit falls outside the rule. Alleged defects in accounts may affect particular transactions, but they do not justify rejecting the entire exemption claim on a blanket basis; the matter therefore required fresh examination under rule 5(2). en-us Fri, 18 Aug 1989 00:00:00 +0530 Wed, 11 Sep 2013 12:15:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155941 Section 3(2) of the Tripura Sales Tax Act operates only as an enabling provision and exemption arises only after the State Government issues the required Official Gazette notification specifying the goods, dealers, period and conditions; absent such notification, no exemption is available as of right. Rule 5(2) of the Tripura Sales Tax Rules grants exemption to a newly set up small-scale industry for sales of goods manufactured by it during the prescribed period, and eligibility cannot be denied on the mistaken view that the unit falls outside the rule. Alleged defects in accounts may affect particular transactions, but they do not justify rejecting the entire exemption claim on a blanket basis; the matter therefore required fresh examination under rule 5(2). Case-Laws VAT and Sales Tax Fri, 18 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155941