https://www.taxtmi.com/caselaws?id=157992 A new industrial unit under the Rajasthan Sales Tax Incentive Scheme for Industries, 1987 was treated as entitled to tax exemption from the date of filing a complete application for an eligibility certificate, rather than from the later date of certificate issuance. The scheme language, prior judicial views on comparable incentive schemes, and a later administrative notification were read as supporting the principle that a complete application triggers the benefit unless the scheme clearly provides otherwise. On that basis, the exemption was held to operate from 8 July 1988, the application date. en-us Mon, 21 Nov 1994 00:00:00 +0530 Mon, 14 Oct 2013 17:37:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157992 A new industrial unit under the Rajasthan Sales Tax Incentive Scheme for Industries, 1987 was treated as entitled to tax exemption from the date of filing a complete application for an eligibility certificate, rather than from the later date of certificate issuance. The scheme language, prior judicial views on comparable incentive schemes, and a later administrative notification were read as supporting the principle that a complete application triggers the benefit unless the scheme clearly provides otherwise. On that basis, the exemption was held to operate from 8 July 1988, the application date. Case-Laws VAT and Sales Tax Mon, 21 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157992