https://www.taxtmi.com/caselaws?id=161467 The governing Government Order was read as a general safeguard for expansion cases, requiring base production volume and base sales volume to be stated in the eligibility certificate to prevent diversion of fiscal concessions to pre-existing capacity and to protect revenue. That requirement was not limited to sales tax deferral cases merely because the order arose in that context; the same control was held to apply to sales tax waiver cases as both schemes grant fiscal benefits. The eligibility certificate condition was therefore valid and within the scope of the Government Orders, and the challenge to it failed. en-us Thu, 10 Oct 2002 00:00:00 +0530 Wed, 29 Jan 2014 15:11:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161467 The governing Government Order was read as a general safeguard for expansion cases, requiring base production volume and base sales volume to be stated in the eligibility certificate to prevent diversion of fiscal concessions to pre-existing capacity and to protect revenue. That requirement was not limited to sales tax deferral cases merely because the order arose in that context; the same control was held to apply to sales tax waiver cases as both schemes grant fiscal benefits. The eligibility certificate condition was therefore valid and within the scope of the Government Orders, and the challenge to it failed. Case-Laws VAT and Sales Tax Thu, 10 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161467