https://www.taxtmi.com/caselaws?id=167999 Eligibility for sales tax incentive under clause 2(f) of the Sales Tax Incentive Scheme, 1989 depends on a factual finding on whether job-work production is of the kind covered by the scheme and can be counted toward increased production. Where the nature of third-party job-work has not been established before the revenue authorities, an assessment treating the assessee as ineligible is premature. The assessing authority must examine the evidence, determine the character of the job-work, and then decide entitlement after hearing the assessee. The impugned assessment was therefore set aside and the matter remitted for fresh consideration on the factual issue governing the incentive. en-us Wed, 09 Nov 2011 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167999 Eligibility for sales tax incentive under clause 2(f) of the Sales Tax Incentive Scheme, 1989 depends on a factual finding on whether job-work production is of the kind covered by the scheme and can be counted toward increased production. Where the nature of third-party job-work has not been established before the revenue authorities, an assessment treating the assessee as ineligible is premature. The assessing authority must examine the evidence, determine the character of the job-work, and then decide entitlement after hearing the assessee. The impugned assessment was therefore set aside and the matter remitted for fresh consideration on the factual issue governing the incentive. Case-Laws VAT and Sales Tax Wed, 09 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167999