https://www.taxtmi.com/caselaws?id=162302 A tax concession granted under the sales tax regime was intended to continue under the value added tax scheme subject to an application for continuation. The rejection of the request solely for delay was unsustainable because the time limit in the notification had later been removed, and insisting on the earlier deadline would defeat the statutory continuation framework. The endorsement was therefore quashed, the taxpayer was permitted to file a fresh application for continuation of the benefit, and coercive recovery on the footing of immediate tax liability was restrained. en-us Fri, 09 Dec 2005 00:00:00 +0530 Fri, 28 Feb 2014 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162302 A tax concession granted under the sales tax regime was intended to continue under the value added tax scheme subject to an application for continuation. The rejection of the request solely for delay was unsustainable because the time limit in the notification had later been removed, and insisting on the earlier deadline would defeat the statutory continuation framework. The endorsement was therefore quashed, the taxpayer was permitted to file a fresh application for continuation of the benefit, and coercive recovery on the footing of immediate tax liability was restrained. Case-Laws VAT and Sales Tax Fri, 09 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162302