https://www.taxtmi.com/caselaws?id=164392 An industrial deferral scheme for new and expansion units was held to govern the petitioner's claim for inclusion of Central sales tax liability in the eligibility certificate. Because the Government had treated expansion or diversification units on par with new units for eligibility, a separate exemption notification issued under a different provision could not restrict the deferral benefit. The exclusion of the Central sales tax component was therefore inconsistent with the governing policy, and the tax already recovered for the relevant periods had to be factored into rescheduling repayment. en-us Tue, 06 Apr 2010 00:00:00 +0530 Sat, 11 Oct 2014 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164392 An industrial deferral scheme for new and expansion units was held to govern the petitioner's claim for inclusion of Central sales tax liability in the eligibility certificate. Because the Government had treated expansion or diversification units on par with new units for eligibility, a separate exemption notification issued under a different provision could not restrict the deferral benefit. The exclusion of the Central sales tax component was therefore inconsistent with the governing policy, and the tax already recovered for the relevant periods had to be factored into rescheduling repayment. Case-Laws VAT and Sales Tax Tue, 06 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164392