https://www.taxtmi.com/caselaws?id=164005 Sales tax exemption under the Bihar Industrial Policy, 1995 could not be denied on a narrow reading of the registration condition where the application for registration was filed before the cut-off date and the certificate was issued on that date. The policy had to be construed in light of its object of encouraging industrial investment, and exemption benefits were not to be defeated by hyper-technical objections when the unit had already applied in time and commenced production within the relevant period. The departmental rejection was found arbitrary, and the rejection orders were quashed with remand for fresh consideration. en-us Tue, 13 Jan 2009 00:00:00 +0530 Thu, 20 Nov 2014 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164005 Sales tax exemption under the Bihar Industrial Policy, 1995 could not be denied on a narrow reading of the registration condition where the application for registration was filed before the cut-off date and the certificate was issued on that date. The policy had to be construed in light of its object of encouraging industrial investment, and exemption benefits were not to be defeated by hyper-technical objections when the unit had already applied in time and commenced production within the relevant period. The departmental rejection was found arbitrary, and the rejection orders were quashed with remand for fresh consideration. Case-Laws VAT and Sales Tax Tue, 13 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164005