https://www.taxtmi.com/caselaws?id=160899 Industrial units were eligible under the Liberalised State Incentive Scheme, 1989 only if they took the first step for project implementation on or after 3 October 1989. The scheme's cut-off language was applied according to its plain meaning, so steps such as applying for finance, ordering machinery, or starting construction before that date disqualified a unit from the concession. The later Government Order superseded the earlier incentive regime, and no enforceable right survived to claim relief under the superseded scheme once the new order came into force. en-us Mon, 10 Dec 2001 00:00:00 +0530 Thu, 26 Dec 2013 14:10:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160899 Industrial units were eligible under the Liberalised State Incentive Scheme, 1989 only if they took the first step for project implementation on or after 3 October 1989. The scheme's cut-off language was applied according to its plain meaning, so steps such as applying for finance, ordering machinery, or starting construction before that date disqualified a unit from the concession. The later Government Order superseded the earlier incentive regime, and no enforceable right survived to claim relief under the superseded scheme once the new order came into force. Case-Laws VAT and Sales Tax Mon, 10 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160899