https://www.taxtmi.com/caselaws?id=181943 Electricity duty remission under the Tourism Incentive Scheme could not be curtailed to the date of testing and sealing of meters where the eligibility certificate sanctioned the full incentive period. The governing notification required separate meters for the expanded unit, but did not confine remission to the expanded portion or authorise reduction of the sanctioned benefit because sealing occurred later. The record showed timely application and steps taken by the petitioner for installation and testing, while the delay in sealing was attributable to the electricity authority. The unexplained rejection of the representation was also found unsustainable, and the full sanctioned remission for the entire period was upheld. en-us Thu, 18 Oct 2007 00:00:00 +0530 Thu, 28 Apr 2016 12:22:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181943 Electricity duty remission under the Tourism Incentive Scheme could not be curtailed to the date of testing and sealing of meters where the eligibility certificate sanctioned the full incentive period. The governing notification required separate meters for the expanded unit, but did not confine remission to the expanded portion or authorise reduction of the sanctioned benefit because sealing occurred later. The record showed timely application and steps taken by the petitioner for installation and testing, while the delay in sealing was attributable to the electricity authority. The unexplained rejection of the representation was also found unsustainable, and the full sanctioned remission for the entire period was upheld. Case-Laws VAT and Sales Tax Thu, 18 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181943