https://www.taxtmi.com/caselaws?id=249584 Entitlement to sales tax incentive benefits could not be finally determined because the record lacked the application and certificate said to support commencement of production, and the claimed dates were closely proximate to the change in the incentive regime. In view of the incomplete material and the disputed authenticity of the claim, the Court held that the assessee's eligibility under the incentive scheme, including the effect of earlier decisions and the extent of capital investment, required fresh factual verification. The matter was therefore remanded to the Tax Board for de novo consideration after giving the parties an opportunity of hearing. en-us Fri, 13 Sep 2013 00:00:00 +0530 Thu, 17 Jul 2014 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249584 Entitlement to sales tax incentive benefits could not be finally determined because the record lacked the application and certificate said to support commencement of production, and the claimed dates were closely proximate to the change in the incentive regime. In view of the incomplete material and the disputed authenticity of the claim, the Court held that the assessee's eligibility under the incentive scheme, including the effect of earlier decisions and the extent of capital investment, required fresh factual verification. The matter was therefore remanded to the Tax Board for de novo consideration after giving the parties an opportunity of hearing. Case-Laws VAT and Sales Tax Fri, 13 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249584