https://www.taxtmi.com/caselaws?id=163989 A later exemption clarification fixing a 90-day period for dealers shifting from the 1981 scheme to the 1986 scheme under the Madhya Pradesh General Sales Tax Act could not be applied to a dealer who continued to seek benefit only under the 1981 scheme. The limitation operated only in switch-over cases, and rejection of the claim on the basis of that clause was therefore an incorrect construction of the exemption notifications. The petitioner's eligibility had to be examined under the 1981 scheme on its own terms, and the matter was required to be reconsidered on the merits of that scheme. en-us Wed, 19 Mar 2008 00:00:00 +0530 Wed, 10 Dec 2014 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163989 A later exemption clarification fixing a 90-day period for dealers shifting from the 1981 scheme to the 1986 scheme under the Madhya Pradesh General Sales Tax Act could not be applied to a dealer who continued to seek benefit only under the 1981 scheme. The limitation operated only in switch-over cases, and rejection of the claim on the basis of that clause was therefore an incorrect construction of the exemption notifications. The petitioner's eligibility had to be examined under the 1981 scheme on its own terms, and the matter was required to be reconsidered on the merits of that scheme. Case-Laws VAT and Sales Tax Wed, 19 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163989