https://www.taxtmi.com/caselaws?id=157884 Small-scale industries receiving a sales tax holiday under the Government orders were granted only a limited tax exemption, not a right to collect exempted tax from buyers and retain it. Read with the eligibility certificate conditions, the scheme distinguished exemption for small-scale industries from deferment for larger units, and section 9 of the Andhra Pradesh General Sales Tax Act, 1957 permitted exemption subject to conditions while section 30-B barred collection where no tax was payable. The condition prohibiting collection of sales tax during the exemption period was therefore valid, and collection of such tax would be unauthorised. en-us Thu, 09 Feb 1995 00:00:00 +0530 Fri, 11 Oct 2013 17:29:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157884 Small-scale industries receiving a sales tax holiday under the Government orders were granted only a limited tax exemption, not a right to collect exempted tax from buyers and retain it. Read with the eligibility certificate conditions, the scheme distinguished exemption for small-scale industries from deferment for larger units, and section 9 of the Andhra Pradesh General Sales Tax Act, 1957 permitted exemption subject to conditions while section 30-B barred collection where no tax was payable. The condition prohibiting collection of sales tax during the exemption period was therefore valid, and collection of such tax would be unauthorised. Case-Laws VAT and Sales Tax Thu, 09 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157884