https://www.taxtmi.com/caselaws?id=157186 Sales tax exemption under the incentive notification was unavailable because the dealer did not meet the prescribed statutory conditions. The exemption applied only where the dealer was not holding recognition under section 32, or where such recognition was surrendered for cancellation within the stipulated time after the notification or commencement of production. As the dealer continued to hold the recognition and did not surrender it within time, the exemption claim failed and denial of the certificate was sustained. en-us Mon, 22 Apr 1991 00:00:00 +0530 Tue, 01 Oct 2013 15:10:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157186 Sales tax exemption under the incentive notification was unavailable because the dealer did not meet the prescribed statutory conditions. The exemption applied only where the dealer was not holding recognition under section 32, or where such recognition was surrendered for cancellation within the stipulated time after the notification or commencement of production. As the dealer continued to hold the recognition and did not surrender it within time, the exemption claim failed and denial of the certificate was sustained. Case-Laws VAT and Sales Tax Mon, 22 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157186