https://www.taxtmi.com/caselaws?id=156247 An incentive scheme permitting retention or adjustment of sales tax was conditional, not unconditional: the 1975 notification required prior permission from the assessing authority before tax could be withheld against the promised refund, and that permission had not been granted despite the petitioner's application. The later 1977 notification also excluded industrial units whose fixed assets exceeded the prescribed threshold, and the petitioner fell within that exclusion. Because the validity of the exclusion was not challenged, the authority was bound to apply it. The earlier Dharmendra Trading Co. decision was distinguished as not addressing the exclusion or the absence of prior permission. en-us Tue, 14 Aug 1990 00:00:00 +0530 Mon, 16 Sep 2013 18:22:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156247 An incentive scheme permitting retention or adjustment of sales tax was conditional, not unconditional: the 1975 notification required prior permission from the assessing authority before tax could be withheld against the promised refund, and that permission had not been granted despite the petitioner's application. The later 1977 notification also excluded industrial units whose fixed assets exceeded the prescribed threshold, and the petitioner fell within that exclusion. Because the validity of the exclusion was not challenged, the authority was bound to apply it. The earlier Dharmendra Trading Co. decision was distinguished as not addressing the exclusion or the absence of prior permission. Case-Laws VAT and Sales Tax Tue, 14 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156247