https://www.taxtmi.com/caselaws?id=162142 A sales tax concession under the Assam Industries (Sales Tax Concessions) Scheme, 1995 was held to be person-specific and confined to sales by eligible manufacturers of specified goods. The exemption did not attach to the goods themselves or continue for later sales by a non-eligible dealer. As the subsequent seller was not an eligible unit, there was no basis to extend the concession to its transactions, and those sales remained taxable. The claim for exemption was therefore rejected. en-us Fri, 10 Dec 2004 00:00:00 +0530 Wed, 19 Feb 2014 16:37:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162142 A sales tax concession under the Assam Industries (Sales Tax Concessions) Scheme, 1995 was held to be person-specific and confined to sales by eligible manufacturers of specified goods. The exemption did not attach to the goods themselves or continue for later sales by a non-eligible dealer. As the subsequent seller was not an eligible unit, there was no basis to extend the concession to its transactions, and those sales remained taxable. The claim for exemption was therefore rejected. Case-Laws VAT and Sales Tax Fri, 10 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162142