https://www.taxtmi.com/caselaws?id=164133 A sales tax exemption dispute turned on alleged non-compliance with clause 4(e)(i) of the Sales Tax Exemption Scheme, 1987, which required maintenance of average production. The State later deleted that condition retrospectively from the Scheme's commencement and issued administrative directions authorising write-off of demands raised on that basis. Once the condition was retrospectively removed, the foundation for withdrawal of exemption, demand notices, and related assessment action ceased to exist. Following an earlier cognate decision, the Rajasthan HC treated the proceedings as unsustainable and quashed the demand and connected orders. en-us Tue, 01 Jul 2008 00:00:00 +0530 Fri, 05 Dec 2014 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164133 A sales tax exemption dispute turned on alleged non-compliance with clause 4(e)(i) of the Sales Tax Exemption Scheme, 1987, which required maintenance of average production. The State later deleted that condition retrospectively from the Scheme's commencement and issued administrative directions authorising write-off of demands raised on that basis. Once the condition was retrospectively removed, the foundation for withdrawal of exemption, demand notices, and related assessment action ceased to exist. Following an earlier cognate decision, the Rajasthan HC treated the proceedings as unsustainable and quashed the demand and connected orders. Case-Laws VAT and Sales Tax Tue, 01 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164133