https://www.taxtmi.com/caselaws?id=160644 A continuing unit covered by the 1980 policy was held eligible for sales tax incentive under Part III of the 1989 policy from 10 June 1992, because the benefit became operational only when the guidelines were framed and published on that date. The unit remained liable for sales tax for the interregnum from 1 April 1991 to 9 June 1992, as neither policy covered that period. Refund could be considered only on proof that repayment would not cause unjust enrichment. The assessment orders were therefore to be revised, and the refund application reconsidered afresh. en-us Fri, 05 May 1995 00:00:00 +0530 Sat, 21 Dec 2013 14:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160644 A continuing unit covered by the 1980 policy was held eligible for sales tax incentive under Part III of the 1989 policy from 10 June 1992, because the benefit became operational only when the guidelines were framed and published on that date. The unit remained liable for sales tax for the interregnum from 1 April 1991 to 9 June 1992, as neither policy covered that period. Refund could be considered only on proof that repayment would not cause unjust enrichment. The assessment orders were therefore to be revised, and the refund application reconsidered afresh. Case-Laws VAT and Sales Tax Fri, 05 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160644