https://www.taxtmi.com/caselaws?id=160095 The Sales Tax Incentive Scheme, 1987 extended exemption to eligible new industrial units, including oil extraction or manufacture, under both the Rajasthan Sales Tax Act and the Central Sales Tax Act. A later notification withdrawing the Central sales tax benefit was treated as ineffective for units that began commercial production during the intervening period, where no public interest was shown to justify the withdrawal. As the unit here commenced commercial production on 2 January 1991 and sought the certificate thereafter, it remained entitled to the concession under the Central Sales Tax Act, and the Tribunal's view granting that benefit was upheld. en-us Tue, 11 Jan 2000 00:00:00 +0530 Mon, 09 Dec 2013 16:51:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160095 The Sales Tax Incentive Scheme, 1987 extended exemption to eligible new industrial units, including oil extraction or manufacture, under both the Rajasthan Sales Tax Act and the Central Sales Tax Act. A later notification withdrawing the Central sales tax benefit was treated as ineffective for units that began commercial production during the intervening period, where no public interest was shown to justify the withdrawal. As the unit here commenced commercial production on 2 January 1991 and sought the certificate thereafter, it remained entitled to the concession under the Central Sales Tax Act, and the Tribunal's view granting that benefit was upheld. Case-Laws VAT and Sales Tax Tue, 11 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160095