https://www.taxtmi.com/caselaws?id=159376 The statutory sales tax exemption notification under the Gujarat Sales Tax Act was controlling, and its own definition of the designated area governed eligibility: a new industry commissioned beyond 10 kilometres from Surat fell within the benefit. The unit was found to be located beyond that limit, and no unmet eligibility condition was shown. The exemption could not be reduced by treating Sachin as part of a growth centre or by relying on a later administrative clarification. The revisional reduction of the eligibility certificate from 50 per cent to 25 per cent was therefore unlawful, and the petitioners were entitled to retain the notified exemption benefit. en-us Tue, 04 Apr 1995 00:00:00 +0530 Fri, 22 Nov 2013 17:32:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159376 The statutory sales tax exemption notification under the Gujarat Sales Tax Act was controlling, and its own definition of the designated area governed eligibility: a new industry commissioned beyond 10 kilometres from Surat fell within the benefit. The unit was found to be located beyond that limit, and no unmet eligibility condition was shown. The exemption could not be reduced by treating Sachin as part of a growth centre or by relying on a later administrative clarification. The revisional reduction of the eligibility certificate from 50 per cent to 25 per cent was therefore unlawful, and the petitioners were entitled to retain the notified exemption benefit. Case-Laws VAT and Sales Tax Tue, 04 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159376