https://www.taxtmi.com/caselaws?id=162444 A sales tax deferral incentive linked to an expansion scheme became available only after both the base production volume and the base sales volume were satisfied, with deferral accruing on the later of the two benchmarks. Until those thresholds were crossed, tax remained payable under the governing sales tax law, and there was no legal basis for paying the benchmark tax in monthly instalments. A request for a revised agreement was also not legally unsustainable, because it merely reflected the position already fixed by the Government Order, eligibility certificate and agreement. The earlier cited decision was inapplicable on its facts and relief sought. en-us Fri, 05 Nov 1999 00:00:00 +0530 Wed, 26 Feb 2014 17:02:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162444 A sales tax deferral incentive linked to an expansion scheme became available only after both the base production volume and the base sales volume were satisfied, with deferral accruing on the later of the two benchmarks. Until those thresholds were crossed, tax remained payable under the governing sales tax law, and there was no legal basis for paying the benchmark tax in monthly instalments. A request for a revised agreement was also not legally unsustainable, because it merely reflected the position already fixed by the Government Order, eligibility certificate and agreement. The earlier cited decision was inapplicable on its facts and relief sought. Case-Laws VAT and Sales Tax Fri, 05 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162444