https://www.taxtmi.com/caselaws?id=172054 Entitlement under a Sales Tax Incentive Scheme can be refused where the application is filed belatedly without any plea for condonation of delay and the delay remains unsupported by evidence. The petitioner also failed to obtain the prior permission expressly required under the land conversion condition before commencing industrial activity on leased land. Since incentive eligibility depended on strict compliance with the scheme conditions and the conversion order, the authorities' rejection was sustained. The cited precedents were distinguished because they did not involve an express prior-permission requirement or the same factual basis for denial. en-us Mon, 01 Jul 2013 00:00:00 +0530 Sat, 23 Jul 2016 23:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172054 Entitlement under a Sales Tax Incentive Scheme can be refused where the application is filed belatedly without any plea for condonation of delay and the delay remains unsupported by evidence. The petitioner also failed to obtain the prior permission expressly required under the land conversion condition before commencing industrial activity on leased land. Since incentive eligibility depended on strict compliance with the scheme conditions and the conversion order, the authorities' rejection was sustained. The cited precedents were distinguished because they did not involve an express prior-permission requirement or the same factual basis for denial. Case-Laws VAT and Sales Tax Mon, 01 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172054