https://www.taxtmi.com/caselaws?id=161903 Industrial policy notifications for existing units seeking expansion or modernisation operated only within the policy period and did not survive independently after the policy expired on 31 August 2000. The amended scheme required prior permission from the specified authorities before the cut-off date and provided a time-bound decision mechanism, but it did not create any deemed approval if the authorities failed to act within the outer period. As the petitioner had not obtained prior permission before expiry, the claimed sales tax exemption was not available and the refusal to grant prior permission was upheld. en-us Thu, 21 Aug 2003 00:00:00 +0530 Mon, 10 Feb 2014 18:02:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161903 Industrial policy notifications for existing units seeking expansion or modernisation operated only within the policy period and did not survive independently after the policy expired on 31 August 2000. The amended scheme required prior permission from the specified authorities before the cut-off date and provided a time-bound decision mechanism, but it did not create any deemed approval if the authorities failed to act within the outer period. As the petitioner had not obtained prior permission before expiry, the claimed sales tax exemption was not available and the refusal to grant prior permission was upheld. Case-Laws VAT and Sales Tax Thu, 21 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161903