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    <title>2001 (12) TMI 849 - MADRAS HIGH COURT</title>
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    <description>Eligibility under an industrial incentive scheme extended to Central sales tax waiver where the original eligibility certificate was issued under G.O. Ms. Nos. 500 and 1394, which contemplated sales tax relief including Central sales tax. Later Government Orders restricting that relief were held inapplicable because the petitioner&#039;s investment level did not bring it within their scope, and the unit had already been registered and commenced commercial production. On that basis, the refusal to amend the eligibility certificate to reflect Central sales tax waiver was unsustainable.</description>
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    <pubDate>Thu, 06 Dec 2001 00:00:00 +0530</pubDate>
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      <title>2001 (12) TMI 849 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=160975</link>
      <description>Eligibility under an industrial incentive scheme extended to Central sales tax waiver where the original eligibility certificate was issued under G.O. Ms. Nos. 500 and 1394, which contemplated sales tax relief including Central sales tax. Later Government Orders restricting that relief were held inapplicable because the petitioner&#039;s investment level did not bring it within their scope, and the unit had already been registered and commenced commercial production. On that basis, the refusal to amend the eligibility certificate to reflect Central sales tax waiver was unsustainable.</description>
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      <pubDate>Thu, 06 Dec 2001 00:00:00 +0530</pubDate>
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