https://www.taxtmi.com/caselaws?id=159473 An incentive scheme that limits sales tax deferment by distance cannot be expanded by merely listing a place as a growth centre. Units located within the prohibited distance from Baroda remained ineligible unless a specific resolution clearly relaxed that restriction. The 15 September 1978 resolution provided only a limited relaxation for specified backward areas and existing growth centres within the banned zone, while the 31 March 1981 resolution extended full incentives only to Hathi Committee backward talukas and centrally notified backward districts. Padra did not fall within those categories, so only the limited deferment benefit was available. en-us Mon, 22 Apr 1991 00:00:00 +0530 Tue, 26 Nov 2013 12:22:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159473 An incentive scheme that limits sales tax deferment by distance cannot be expanded by merely listing a place as a growth centre. Units located within the prohibited distance from Baroda remained ineligible unless a specific resolution clearly relaxed that restriction. The 15 September 1978 resolution provided only a limited relaxation for specified backward areas and existing growth centres within the banned zone, while the 31 March 1981 resolution extended full incentives only to Hathi Committee backward talukas and centrally notified backward districts. Padra did not fall within those categories, so only the limited deferment benefit was available. Case-Laws VAT and Sales Tax Mon, 22 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159473