https://www.taxtmi.com/caselaws?id=157279 Under a beneficial sales tax incentive scheme for newly established industries, procedural requirements were construed liberally where the original application had been filed in time but was returned for defects. The later delay was not treated as fatal because the defect-related refiling was supported by sufficient cause and the scheme was intended to grant a tax concession. The claim was therefore required to be considered on merits, in favour of the assessee. en-us Sun, 07 Jul 1991 00:00:00 +0530 Thu, 03 Oct 2013 16:14:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157279 Under a beneficial sales tax incentive scheme for newly established industries, procedural requirements were construed liberally where the original application had been filed in time but was returned for defects. The later delay was not treated as fatal because the defect-related refiling was supported by sufficient cause and the scheme was intended to grant a tax concession. The claim was therefore required to be considered on merits, in favour of the assessee. Case-Laws VAT and Sales Tax Sun, 07 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157279