https://www.taxtmi.com/caselaws?id=163432 A sales tax deferral scheme was construed by reading the Government order, eligibility certificate, notification and agreement together. On that reading, the concession attached to products manufactured by the eligible unit and was not confined to the single product mentioned in the certificate's preamble. A duly recorded company name change in the Registrar of Companies and statutory records could not be used to deny the benefit. In the absence of any factual basis negating eligibility, a demand for immediate repayment of the deferred amount with interest was held unsustainable. en-us Thu, 23 Sep 2004 00:00:00 +0530 Wed, 02 Apr 2014 15:25:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163432 A sales tax deferral scheme was construed by reading the Government order, eligibility certificate, notification and agreement together. On that reading, the concession attached to products manufactured by the eligible unit and was not confined to the single product mentioned in the certificate's preamble. A duly recorded company name change in the Registrar of Companies and statutory records could not be used to deny the benefit. In the absence of any factual basis negating eligibility, a demand for immediate repayment of the deferred amount with interest was held unsustainable. Case-Laws VAT and Sales Tax Thu, 23 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163432