https://www.taxtmi.com/caselaws?id=164464 A later sales tax exemption notification under the Pondicherry General Sales Tax Act extended incentive benefits to industries already established and to units in the pipeline, subject to specified conditions. An IMFL unit that was provisionally registered, had obtained the required approvals and licences, and otherwise satisfied the pipeline conditions was therefore covered by the later notification. The earlier withdrawal of exemption for new IMFL industries did not defeat that benefit where the subsequent notification expressly preserved and expanded eligibility. On those facts, the assessment denying exemption was unsustainable. en-us Thu, 17 Sep 2009 00:00:00 +0530 Fri, 31 Oct 2014 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164464 A later sales tax exemption notification under the Pondicherry General Sales Tax Act extended incentive benefits to industries already established and to units in the pipeline, subject to specified conditions. An IMFL unit that was provisionally registered, had obtained the required approvals and licences, and otherwise satisfied the pipeline conditions was therefore covered by the later notification. The earlier withdrawal of exemption for new IMFL industries did not defeat that benefit where the subsequent notification expressly preserved and expanded eligibility. On those facts, the assessment denying exemption was unsustainable. Case-Laws VAT and Sales Tax Thu, 17 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164464