https://www.taxtmi.com/caselaws?id=208557 An exemption incentive scheme was held to require strict construction, so eligibility could not be enlarged by equitable doctrines. The claimant had provisional registration and earlier clearances but did not commence commercial production within the prescribed extended period. The prior High Court injunction did not show any unjust benefit to the State or prejudice caused by the court's own act, so restitution and the maxim actus curiae neminem gravabit could not be used to rewrite the scheme or grant a further extension. The claimed deferment benefit was therefore unavailable because the scheme conditions were not clearly satisfied. en-us Tue, 17 Jan 2012 00:00:00 +0530 Tue, 24 Oct 2017 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208557 An exemption incentive scheme was held to require strict construction, so eligibility could not be enlarged by equitable doctrines. The claimant had provisional registration and earlier clearances but did not commence commercial production within the prescribed extended period. The prior High Court injunction did not show any unjust benefit to the State or prejudice caused by the court's own act, so restitution and the maxim actus curiae neminem gravabit could not be used to rewrite the scheme or grant a further extension. The claimed deferment benefit was therefore unavailable because the scheme conditions were not clearly satisfied. Case-Laws VAT and Sales Tax Tue, 17 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208557