https://www.taxtmi.com/caselaws?id=164891 A tax incentive claim under the 1998 exemption scheme was assessed on the basis of the category in which the application was made. The application and project report indicated expansion of an existing unit with additional investment, so the authorities were entitled to treat it as an expansion claim rather than as a claim for a new industrial unit. The record did not establish that the wrong form had been filed or that a subsequent application for new-unit status had been proved. On that basis, the rejection of relief by the screening committee and the Tax Board was upheld. en-us Thu, 03 Sep 2009 00:00:00 +0530 Sat, 01 Nov 2014 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164891 A tax incentive claim under the 1998 exemption scheme was assessed on the basis of the category in which the application was made. The application and project report indicated expansion of an existing unit with additional investment, so the authorities were entitled to treat it as an expansion claim rather than as a claim for a new industrial unit. The record did not establish that the wrong form had been filed or that a subsequent application for new-unit status had been proved. On that basis, the rejection of relief by the screening committee and the Tax Board was upheld. Case-Laws VAT and Sales Tax Thu, 03 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164891