https://www.taxtmi.com/caselaws?id=162602 The Madhya Pradesh HC noted that an exemption claim for a new industry had to be examined under the notification actually in force in 1986, not under the earlier 1981 notification chosen by the petitioner. The Court held that the petitioner could not demand exemption under a notification of its own selection, because the later notification dated 16.10.1986 governed the available benefits and the eligibility certificate had already been issued under that regime. It also observed that the exemption period had expired, so no further relief could be granted. The certificate was therefore treated as valid and the claim for additional exemption failed. en-us Thu, 21 Jul 2005 00:00:00 +0530 Mon, 10 Mar 2014 18:36:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162602 The Madhya Pradesh HC noted that an exemption claim for a new industry had to be examined under the notification actually in force in 1986, not under the earlier 1981 notification chosen by the petitioner. The Court held that the petitioner could not demand exemption under a notification of its own selection, because the later notification dated 16.10.1986 governed the available benefits and the eligibility certificate had already been issued under that regime. It also observed that the exemption period had expired, so no further relief could be granted. The certificate was therefore treated as valid and the claim for additional exemption failed. Case-Laws VAT and Sales Tax Thu, 21 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162602