https://www.taxtmi.com/caselaws?id=159089 An expanded small-scale industrial unit certified as a medium industrial unit remained entitled to deferment of sales tax under the industrial incentive notification. The Orissa HC read the notification issued under section 7 of the Orissa Sales Tax Act, 1947, together with S.R.O. No. 790/90 dated 16.08.1990, and held that the incentive scheme could not be applied so narrowly as to exclude an expanded SSI unit that had become a medium unit and was duly certified by the competent authority. Deferment of tax was treated as one of the benefits flowing from the I.P.R. incentives, so the orders denying that benefit were unsustainable. en-us Fri, 16 Jan 1998 00:00:00 +0530 Fri, 15 Nov 2013 15:09:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159089 An expanded small-scale industrial unit certified as a medium industrial unit remained entitled to deferment of sales tax under the industrial incentive notification. The Orissa HC read the notification issued under section 7 of the Orissa Sales Tax Act, 1947, together with S.R.O. No. 790/90 dated 16.08.1990, and held that the incentive scheme could not be applied so narrowly as to exclude an expanded SSI unit that had become a medium unit and was duly certified by the competent authority. Deferment of tax was treated as one of the benefits flowing from the I.P.R. incentives, so the orders denying that benefit were unsustainable. Case-Laws VAT and Sales Tax Fri, 16 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159089