https://www.taxtmi.com/caselaws?id=162388 The Court held that the petitioner, a manufacturing company, was not liable to pay taxes on sales to eligible units under the Industrial Policy of 1991. The Court emphasized that the Scheme did not address cases where taxes were not paid by eligible units based on eligibility certificates. The petitioner's failure to collect tax from eligible units did not justify the recovery notices issued by the State. The Court quashed the demand notices without costs, allowing the petitioner's writ petition. en-us Thu, 04 Dec 2003 00:00:00 +0530 Tue, 25 Feb 2014 17:38:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162388 The Court held that the petitioner, a manufacturing company, was not liable to pay taxes on sales to eligible units under the Industrial Policy of 1991. The Court emphasized that the Scheme did not address cases where taxes were not paid by eligible units based on eligibility certificates. The petitioner's failure to collect tax from eligible units did not justify the recovery notices issued by the State. The Court quashed the demand notices without costs, allowing the petitioner's writ petition. Case-Laws VAT and Sales Tax Thu, 04 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162388