https://www.taxtmi.com/caselaws?id=173838 Sales tax deferral under an incentive scheme may extend to later-imposed additional tax and turnover tax where the scheme's object, context and substance show that the relief was intended to cover turnover-based imposts. The Bombay High Court treated those levies as facets or enhancements of sales tax, noted the discriminatory result of denying deferral units the same treatment as exemption units under the incentive policy, and gave weight to the representations on which the industrial unit was established. The impugned notices, demand notices and trade circular were quashed, and deferment was held available for the additional levies. en-us Thu, 24 Oct 1996 00:00:00 +0530 Wed, 23 Sep 2015 14:14:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173838 Sales tax deferral under an incentive scheme may extend to later-imposed additional tax and turnover tax where the scheme's object, context and substance show that the relief was intended to cover turnover-based imposts. The Bombay High Court treated those levies as facets or enhancements of sales tax, noted the discriminatory result of denying deferral units the same treatment as exemption units under the incentive policy, and gave weight to the representations on which the industrial unit was established. The impugned notices, demand notices and trade circular were quashed, and deferment was held available for the additional levies. Case-Laws Indian Laws Thu, 24 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173838