https://www.taxtmi.com/caselaws?id=156041 Sales tax incentive schemes meant to promote industrial development must be construed beneficially so as to advance their object. An application for an eligibility certificate or deferment certificate could not be refused solely on procedural delay where the scheme and later policy indicated a more liberal approach to limitation. The application therefore had to be considered on merits, and rejection on procedural grounds alone could not be sustained. en-us Mon, 16 Oct 1989 00:00:00 +0530 Thu, 12 Sep 2013 16:04:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156041 Sales tax incentive schemes meant to promote industrial development must be construed beneficially so as to advance their object. An application for an eligibility certificate or deferment certificate could not be refused solely on procedural delay where the scheme and later policy indicated a more liberal approach to limitation. The application therefore had to be considered on merits, and rejection on procedural grounds alone could not be sustained. Case-Laws VAT and Sales Tax Mon, 16 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156041