https://www.taxtmi.com/caselaws?id=158296 A concession-based incentive scheme did not create an enforceable right to an eligibility certificate, and the benefit could not be compelled through extraordinary jurisdiction. The scheme expressly excluded an industrial unit penalised for avoidance or evasion of tax, or where such proceedings were pending at any stage of hearing, and the applicant's own pleadings admitted penalty for tax evasion with appellate proceedings still pending. On that basis, the claim for the scheme benefit failed and no direction to issue the certificate could be granted. en-us Thu, 14 Mar 1996 00:00:00 +0530 Sat, 19 Oct 2013 17:15:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158296 A concession-based incentive scheme did not create an enforceable right to an eligibility certificate, and the benefit could not be compelled through extraordinary jurisdiction. The scheme expressly excluded an industrial unit penalised for avoidance or evasion of tax, or where such proceedings were pending at any stage of hearing, and the applicant's own pleadings admitted penalty for tax evasion with appellate proceedings still pending. On that basis, the claim for the scheme benefit failed and no direction to issue the certificate could be granted. Case-Laws VAT and Sales Tax Thu, 14 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158296