https://www.taxtmi.com/caselaws?id=160758 A large scale new cement unit established outside the tribal sub-plan area was held to fall within the scheme's special cement-plant concession, not the general benefit available to ordinary very prestigious units. Reading the amended provisos to clause 2(j) and clause 4(a) with the ineligibility provisions and quantum limits, the Court treated large scale cement plants as a distinct category and held that the same expression in both provisos had to bear the same restricted meaning. The unit's entitlement was therefore confined to the specific deferment prescribed for large scale cement plants, namely 50 per cent of tax liability subject to annexure C conditions, and not 90 per cent deferment as a very prestigious unit. en-us Wed, 24 May 2000 00:00:00 +0530 Tue, 24 Dec 2013 12:46:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160758 A large scale new cement unit established outside the tribal sub-plan area was held to fall within the scheme's special cement-plant concession, not the general benefit available to ordinary very prestigious units. Reading the amended provisos to clause 2(j) and clause 4(a) with the ineligibility provisions and quantum limits, the Court treated large scale cement plants as a distinct category and held that the same expression in both provisos had to bear the same restricted meaning. The unit's entitlement was therefore confined to the specific deferment prescribed for large scale cement plants, namely 50 per cent of tax liability subject to annexure C conditions, and not 90 per cent deferment as a very prestigious unit. Case-Laws VAT and Sales Tax Wed, 24 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160758