https://www.taxtmi.com/caselaws?id=157658 A consolidated sales tax penalty order was found unsustainable where liability was not segregated between the original and expanded capacity periods after modernisation. The operative date of the deferment or exemption benefit under the New Industrial Policy, 1989 and the linked statutory amendment were in dispute, and that uncertainty affected the alleged non-deposit of tax. Because the order did not apportion the penalty between the period before and after the amendment date, it could not stand on the existing record. The matter was therefore remanded for fresh consideration of the factual and legal position. en-us Thu, 30 May 1991 00:00:00 +0530 Wed, 09 Oct 2013 12:02:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157658 A consolidated sales tax penalty order was found unsustainable where liability was not segregated between the original and expanded capacity periods after modernisation. The operative date of the deferment or exemption benefit under the New Industrial Policy, 1989 and the linked statutory amendment were in dispute, and that uncertainty affected the alleged non-deposit of tax. Because the order did not apportion the penalty between the period before and after the amendment date, it could not stand on the existing record. The matter was therefore remanded for fresh consideration of the factual and legal position. Case-Laws VAT and Sales Tax Thu, 30 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157658