https://www.taxtmi.com/caselaws?id=162450 A statutory sales tax exemption granted by notification had to be applied according to its terms, and the petitioner remained entitled to an eligibility certificate for the extended period because the earlier pioneer status was neither cancelled nor withdrawn and the required agreement had been executed. The authorities could not deny the certificate by importing the definition of pioneer industry from the Subsidy Rules, 1989 or by relying on a later resolution dated 29 December 2000, since no applicable subsidy rules were produced and executive instructions could not narrow or override the exemption already conferred under the notification. The adverse administrative decisions were therefore set aside. en-us Fri, 21 Mar 2003 00:00:00 +0530 Wed, 26 Feb 2014 17:26:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162450 A statutory sales tax exemption granted by notification had to be applied according to its terms, and the petitioner remained entitled to an eligibility certificate for the extended period because the earlier pioneer status was neither cancelled nor withdrawn and the required agreement had been executed. The authorities could not deny the certificate by importing the definition of pioneer industry from the Subsidy Rules, 1989 or by relying on a later resolution dated 29 December 2000, since no applicable subsidy rules were produced and executive instructions could not narrow or override the exemption already conferred under the notification. The adverse administrative decisions were therefore set aside. Case-Laws VAT and Sales Tax Fri, 21 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162450