https://www.taxtmi.com/caselaws?id=160311 Rule 28-A(5) required an eligible industrial unit seeking sales tax exemption to apply within 90 days of commercial production or of the rule's commencement, whichever was later, and that period was treated as mandatory. The rule provided no power to condone delay or to entertain a belated application, and a claim that exemption could still be granted retrospectively for the 90 days before filing was rejected as inconsistent with the rule's language and scheme. Commercial production was understood to begin when the unit first started selling its products in the market. As the application was filed after the prescribed period, the exemption claim was not maintainable. en-us Fri, 21 May 1999 00:00:00 +0530 Sat, 14 Dec 2013 13:36:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160311 Rule 28-A(5) required an eligible industrial unit seeking sales tax exemption to apply within 90 days of commercial production or of the rule's commencement, whichever was later, and that period was treated as mandatory. The rule provided no power to condone delay or to entertain a belated application, and a claim that exemption could still be granted retrospectively for the 90 days before filing was rejected as inconsistent with the rule's language and scheme. Commercial production was understood to begin when the unit first started selling its products in the market. As the application was filed after the prescribed period, the exemption claim was not maintainable. Case-Laws VAT and Sales Tax Fri, 21 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160311