https://www.taxtmi.com/caselaws?id=331332 An industrial incentive scheme granting sales tax exemption for a fixed period from the date of production could not be extended in the absence of an enabling provision. The Court held that the certificates operated strictly according to their terms, and the petitioner's claim of delayed issuance was unsupported because the initial application had been rejected for non-compliance and the benefit was availed only after a substantial gap. It further held that writ jurisdiction could not be used to direct the authorities to frame or rewrite the scheme. The challenge to the rejection of extension therefore failed. en-us Wed, 10 Aug 2016 00:00:00 +0530 Fri, 17 Feb 2017 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331332 An industrial incentive scheme granting sales tax exemption for a fixed period from the date of production could not be extended in the absence of an enabling provision. The Court held that the certificates operated strictly according to their terms, and the petitioner's claim of delayed issuance was unsupported because the initial application had been rejected for non-compliance and the benefit was availed only after a substantial gap. It further held that writ jurisdiction could not be used to direct the authorities to frame or rewrite the scheme. The challenge to the rejection of extension therefore failed. Case-Laws VAT and Sales Tax Wed, 10 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331332