https://www.taxtmi.com/caselaws?id=164451 The Court set aside the Assistant Commissioner's order denying tax deferment benefits to a cement manufacturing company for not segregating production between original and expanded units. The Court emphasized the need for a notional or proportionate method of bifurcating production and directed a fresh assessment with proper apportionment. It highlighted the importance of providing the petitioner with an opportunity to be heard before reassessment, ensuring a fair process for claiming tax benefits under the scheme. en-us Tue, 20 Oct 2009 00:00:00 +0530 Thu, 30 Oct 2014 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164451 The Court set aside the Assistant Commissioner's order denying tax deferment benefits to a cement manufacturing company for not segregating production between original and expanded units. The Court emphasized the need for a notional or proportionate method of bifurcating production and directed a fresh assessment with proper apportionment. It highlighted the importance of providing the petitioner with an opportunity to be heard before reassessment, ensuring a fair process for claiming tax benefits under the scheme. Case-Laws VAT and Sales Tax Tue, 20 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164451