https://www.taxtmi.com/caselaws?id=163215 A fresh writ challenge to cancellation of tax incentive certificates was not maintainable because the petitioner had earlier withdrawn a challenge to the same order without liberty to refile, and had not then questioned the related cancellation of the eligibility certificate. On merits, sales tax exemption was denied because the incentive notification required land to be allotted by the cut-off date, while the sale deed was executed later and an agreement to sell did not transfer title. The withdrawal of the tax incentive was therefore upheld on both maintainability and eligibility grounds. en-us Tue, 12 Feb 2008 00:00:00 +0530 Fri, 12 Dec 2014 13:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163215 A fresh writ challenge to cancellation of tax incentive certificates was not maintainable because the petitioner had earlier withdrawn a challenge to the same order without liberty to refile, and had not then questioned the related cancellation of the eligibility certificate. On merits, sales tax exemption was denied because the incentive notification required land to be allotted by the cut-off date, while the sale deed was executed later and an agreement to sell did not transfer title. The withdrawal of the tax incentive was therefore upheld on both maintainability and eligibility grounds. Case-Laws VAT and Sales Tax Tue, 12 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163215