https://www.taxtmi.com/caselaws?id=159375 A statutory exemption notification issued under section 49(2) of the Gujarat Sales Tax Act, 1969 had to be applied according to its defined terms, and an administrative clarification could not curtail an exemption already granted. The industrial unit was found to fall outside the prescribed designated area on the relevant criteria, yet the earlier eligibility certificate had already conferred the benefit. The departmental revision reducing the sales tax exemption from 50% to 25% was therefore unlawful, and the revised eligibility certificates were liable to be quashed. en-us Thu, 22 Feb 1996 00:00:00 +0530 Fri, 22 Nov 2013 17:25:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159375 A statutory exemption notification issued under section 49(2) of the Gujarat Sales Tax Act, 1969 had to be applied according to its defined terms, and an administrative clarification could not curtail an exemption already granted. The industrial unit was found to fall outside the prescribed designated area on the relevant criteria, yet the earlier eligibility certificate had already conferred the benefit. The departmental revision reducing the sales tax exemption from 50% to 25% was therefore unlawful, and the revised eligibility certificates were liable to be quashed. Case-Laws VAT and Sales Tax Thu, 22 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159375