https://www.taxtmi.com/caselaws?id=163528 Interest-free sales tax deferral under the incentive scheme was available only while the unit continued to generate the sales tax liability contemplated by the scheme. When the unit shifted from selling LPG cylinders through dealers to job work for another oil company, no sales tax liability arose from the earlier business activity, so the benefit could not be retained in the changed circumstances. The cited authorities on job work and expansion incentives were distinguished as factually and legally different. The deferral agreement was therefore treated as liable to cancellation for breach of the scheme conditions. en-us Thu, 06 Sep 2007 00:00:00 +0530 Sat, 27 Dec 2014 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163528 Interest-free sales tax deferral under the incentive scheme was available only while the unit continued to generate the sales tax liability contemplated by the scheme. When the unit shifted from selling LPG cylinders through dealers to job work for another oil company, no sales tax liability arose from the earlier business activity, so the benefit could not be retained in the changed circumstances. The cited authorities on job work and expansion incentives were distinguished as factually and legally different. The deferral agreement was therefore treated as liable to cancellation for breach of the scheme conditions. Case-Laws VAT and Sales Tax Thu, 06 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163528