https://www.taxtmi.com/caselaws?id=163714 A priority industry under the Industrial Policy Resolution, 1996 was held entitled to sales tax exemption under the relevant policy and notification framework. The Court applied the reasoning from the connected matter, treated the petitioner's unit as falling within the protected category of priority industries, and found the departmental minutes and consequential revisional and demand action inconsistent with that entitlement. The impugned minutes of the Commissioner's meeting were quashed, and the exemption benefit was confirmed in favour of the petitioner. en-us Thu, 08 Feb 2007 00:00:00 +0530 Tue, 08 Apr 2014 11:46:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163714 A priority industry under the Industrial Policy Resolution, 1996 was held entitled to sales tax exemption under the relevant policy and notification framework. The Court applied the reasoning from the connected matter, treated the petitioner's unit as falling within the protected category of priority industries, and found the departmental minutes and consequential revisional and demand action inconsistent with that entitlement. The impugned minutes of the Commissioner's meeting were quashed, and the exemption benefit was confirmed in favour of the petitioner. Case-Laws VAT and Sales Tax Thu, 08 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163714