https://www.taxtmi.com/caselaws?id=162621 A sales tax incentive granted under a governmental scheme could not be denied on a narrow reading of the eligibility certificate, because the certificate was only evidence of entitlement and not the source of the exemption itself. Once the Industries Department clarified and amended the certificate to recognise processing of cashew nut and cashew kernel as eligible activities, the commercial tax authorities could not withdraw the benefit merely because the original certificate did not expressly mention cashew kernel. The revisional orders were therefore unsustainable, and the petitioner remained entitled to exemption on the turnover from cashew kernel processing. en-us Thu, 07 Dec 2006 00:00:00 +0530 Tue, 11 Mar 2014 16:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162621 A sales tax incentive granted under a governmental scheme could not be denied on a narrow reading of the eligibility certificate, because the certificate was only evidence of entitlement and not the source of the exemption itself. Once the Industries Department clarified and amended the certificate to recognise processing of cashew nut and cashew kernel as eligible activities, the commercial tax authorities could not withdraw the benefit merely because the original certificate did not expressly mention cashew kernel. The revisional orders were therefore unsustainable, and the petitioner remained entitled to exemption on the turnover from cashew kernel processing. Case-Laws VAT and Sales Tax Thu, 07 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162621