https://www.taxtmi.com/caselaws?id=182341 Interim protection was considered separately for two manufacturing units in pending tax appeals and revisions. For Unit No. 1, where HBI moved between units of the same entity before the final product was sold within the State, the prima facie view was that the incentive condition was not clearly breached, so recovery was stayed and pre-deposit waived. For Unit No. 2, involving tax-free Naphtha and natural gas used through a separate power-generating entity to manufacture HRC, closer scrutiny was required because of the amended entry and separate legal personality; relief was limited to a 50% pre-deposit of tax only, with no deposit for interest or penalty. en-us Tue, 28 Mar 2006 00:00:00 +0530 Sat, 07 May 2016 15:10:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182341 Interim protection was considered separately for two manufacturing units in pending tax appeals and revisions. For Unit No. 1, where HBI moved between units of the same entity before the final product was sold within the State, the prima facie view was that the incentive condition was not clearly breached, so recovery was stayed and pre-deposit waived. For Unit No. 2, involving tax-free Naphtha and natural gas used through a separate power-generating entity to manufacture HRC, closer scrutiny was required because of the amended entry and separate legal personality; relief was limited to a 50% pre-deposit of tax only, with no deposit for interest or penalty. Case-Laws VAT and Sales Tax Tue, 28 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182341