https://www.taxtmi.com/caselaws?id=332093 Under the Haryana sales tax exemption scheme, continued production during the stipulated post-benefit period was a condition for retaining the exemption. The rules allowed cancellation of the exemption certificate on discontinuance of business and made the entire exempted amount recoverable with interest if the production condition was breached before expiry. Where the unit stopped production during the relevant period, the consequent recovery of the full tax benefit was treated as statutory recovery, not a fresh assessment, and was not barred by limitation or by an earlier appellate order. en-us Tue, 23 Aug 2016 00:00:00 +0530 Tue, 20 Mar 2018 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332093 Under the Haryana sales tax exemption scheme, continued production during the stipulated post-benefit period was a condition for retaining the exemption. The rules allowed cancellation of the exemption certificate on discontinuance of business and made the entire exempted amount recoverable with interest if the production condition was breached before expiry. Where the unit stopped production during the relevant period, the consequent recovery of the full tax benefit was treated as statutory recovery, not a fresh assessment, and was not barred by limitation or by an earlier appellate order. Case-Laws VAT and Sales Tax Tue, 23 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332093