https://www.taxtmi.com/caselaws?id=271577 A later exemption notification replacing a collection-based disqualification with a refund-based tax mechanism under the KVAT/CST framework could not be read as continuing the earlier ineligibility condition after 1.4.2005. Where an industrial unit collected output tax, set off input tax, paid net tax, and followed the procedure accepted by the Department, the earlier 1997 condition could not be mechanically applied to deny CST exemption or refund. The scheme was beneficial in nature and had to be construed liberally once the assessee was otherwise eligible. The denial of CST refund on the ground of tax collection was therefore not justified. en-us Mon, 05 Oct 2015 00:00:00 +0530 Wed, 10 Feb 2016 08:12:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271577 A later exemption notification replacing a collection-based disqualification with a refund-based tax mechanism under the KVAT/CST framework could not be read as continuing the earlier ineligibility condition after 1.4.2005. Where an industrial unit collected output tax, set off input tax, paid net tax, and followed the procedure accepted by the Department, the earlier 1997 condition could not be mechanically applied to deny CST exemption or refund. The scheme was beneficial in nature and had to be construed liberally once the assessee was otherwise eligible. The denial of CST refund on the ground of tax collection was therefore not justified. Case-Laws VAT and Sales Tax Mon, 05 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271577