https://www.taxtmi.com/caselaws?id=163270 Retrospective amendment to the Sales Tax Incentive Scheme, 1987 deleted the production-level condition in clause 4(e)(i) from 23.05.1987, so proceedings for withdrawal of tax exemption based on an alleged breach of that condition had no surviving legal foundation. The exemption had been granted under the scheme framed under the Rajasthan Sales Tax Act, 1954 and the Central Sales Tax Act, 1956. Once the condition said to have been violated was retrospectively removed, the recovery action could not be sustained and was quashed in favour of the assessee. en-us Thu, 29 Nov 2007 00:00:00 +0530 Tue, 19 Sep 2017 09:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163270 Retrospective amendment to the Sales Tax Incentive Scheme, 1987 deleted the production-level condition in clause 4(e)(i) from 23.05.1987, so proceedings for withdrawal of tax exemption based on an alleged breach of that condition had no surviving legal foundation. The exemption had been granted under the scheme framed under the Rajasthan Sales Tax Act, 1954 and the Central Sales Tax Act, 1956. Once the condition said to have been violated was retrospectively removed, the recovery action could not be sustained and was quashed in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 29 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163270