https://www.taxtmi.com/caselaws?id=253560 An incentive scheme conditioned sales tax benefits on continuous production during the eligible period and permitted condonation of production breaks only where discontinuation arose beyond management control. The State Level Committee applied the scheme and uniform policy, found the unit did not meet the prescribed conditions for condonation, and therefore denied incentives. The earlier direction for reconsideration required an objective assessment and did not bar reliance on the scheme conditions themselves. On judicial review, no arbitrariness, perversity, or illegality was identified, so constitutional interference under Article 226 was not warranted. en-us Tue, 19 Aug 2014 00:00:00 +0530 Thu, 27 Nov 2014 17:24:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253560 An incentive scheme conditioned sales tax benefits on continuous production during the eligible period and permitted condonation of production breaks only where discontinuation arose beyond management control. The State Level Committee applied the scheme and uniform policy, found the unit did not meet the prescribed conditions for condonation, and therefore denied incentives. The earlier direction for reconsideration required an objective assessment and did not bar reliance on the scheme conditions themselves. On judicial review, no arbitrariness, perversity, or illegality was identified, so constitutional interference under Article 226 was not warranted. Case-Laws VAT and Sales Tax Tue, 19 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253560