https://www.taxtmi.com/caselaws?id=161059 Sales tax deferral benefit granted for manufacture of poly sacks was conditional on continued normal production under the eligibility certificate. The assessee admittedly carried on only job-work for others and stopped manufacturing the eligible product for more than six months, which breached condition VII(a) prohibiting stoppage of normal production during the scheme period. The reference to G.O. Ms. No. 500 dated 14.05.1990 did not override that condition. The cancellation of the deferral benefit was therefore valid, and the challenge failed. en-us Mon, 17 Apr 2000 00:00:00 +0530 Tue, 31 Dec 2013 14:26:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161059 Sales tax deferral benefit granted for manufacture of poly sacks was conditional on continued normal production under the eligibility certificate. The assessee admittedly carried on only job-work for others and stopped manufacturing the eligible product for more than six months, which breached condition VII(a) prohibiting stoppage of normal production during the scheme period. The reference to G.O. Ms. No. 500 dated 14.05.1990 did not override that condition. The cancellation of the deferral benefit was therefore valid, and the challenge failed. Case-Laws VAT and Sales Tax Mon, 17 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161059