https://www.taxtmi.com/caselaws?id=156952 Clause 7(d) of the Sales Tax Incentive Scheme was found inconsistent with the scheme's object of encouraging new industrial units in their initial stage, because it deferred tax incentive until issue of the eligibility certificate without any prescribed time-limit. That open-ended discretion was treated as arbitrary and unreasonable, and therefore ultra vires Article 14. As the petitioner had commenced commercial production and applied for the certificate on the same date, and the delay was attributable to the authorities, the exemption was held payable from 28 June 1988, being the date of application and commencement of production. en-us Fri, 15 May 1992 00:00:00 +0530 Thu, 26 Sep 2013 16:03:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156952 Clause 7(d) of the Sales Tax Incentive Scheme was found inconsistent with the scheme's object of encouraging new industrial units in their initial stage, because it deferred tax incentive until issue of the eligibility certificate without any prescribed time-limit. That open-ended discretion was treated as arbitrary and unreasonable, and therefore ultra vires Article 14. As the petitioner had commenced commercial production and applied for the certificate on the same date, and the delay was attributable to the authorities, the exemption was held payable from 28 June 1988, being the date of application and commencement of production. Case-Laws VAT and Sales Tax Fri, 15 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156952