https://www.taxtmi.com/caselaws?id=162638 Sales tax exemption under the relevant notifications was available only on strict compliance with the prescribed conditions, including commencement of commercial production before 1 January 2000. As the industrial unit obtained provisional registration only on 14 August 2000 and began production after the cut-off date, the essential eligibility requirement was not met. The exemption provisions were construed strictly, and promissory estoppel could not be invoked to override the statutory notification conditions. The denial of sales tax exemption was therefore upheld. en-us Thu, 06 Jan 2005 00:00:00 +0530 Tue, 11 Mar 2014 18:40:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162638 Sales tax exemption under the relevant notifications was available only on strict compliance with the prescribed conditions, including commencement of commercial production before 1 January 2000. As the industrial unit obtained provisional registration only on 14 August 2000 and began production after the cut-off date, the essential eligibility requirement was not met. The exemption provisions were construed strictly, and promissory estoppel could not be invoked to override the statutory notification conditions. The denial of sales tax exemption was therefore upheld. Case-Laws VAT and Sales Tax Thu, 06 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162638