https://www.taxtmi.com/caselaws?id=162274 Sales tax deferment incentive under the industrial policy was held to run for the full sanctioned deferment period, and the later sanction could not confine the Phase II benefit prospectively from the date of that order. As the original incentive had already been approved for 14 years from 5 June 1997, and the delay in completing Phase II was accepted as beyond the assessee's control, the later order could enhance the eligible amount but not curtail the operative benefit. The restriction was found unjust and arbitrary, and the assessee was entitled to deferment from the commencement of production in Phase II. en-us Mon, 16 Aug 2004 00:00:00 +0530 Fri, 21 Feb 2014 18:15:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162274 Sales tax deferment incentive under the industrial policy was held to run for the full sanctioned deferment period, and the later sanction could not confine the Phase II benefit prospectively from the date of that order. As the original incentive had already been approved for 14 years from 5 June 1997, and the delay in completing Phase II was accepted as beyond the assessee's control, the later order could enhance the eligible amount but not curtail the operative benefit. The restriction was found unjust and arbitrary, and the assessee was entitled to deferment from the commencement of production in Phase II. Case-Laws VAT and Sales Tax Mon, 16 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162274