https://www.taxtmi.com/caselaws?id=189709 An industrial unit that had already enjoyed the five-year sales tax exemption under the Industrial Policy Resolution, 1986 could not claim further exemption for 1994-95 and 1995-96 under later incentive notifications. The unit was treated on the facts as a spice-making unit, and the later policy changes, including the exclusion and subsequent treatment of spice-making or pulverising units, did not revive any exhausted entitlement. The protective footnote in the later policy applied only where the unit was already receiving incentives under that regime, so it did not extend benefit to a unit governed by the earlier policy. The authorities were therefore justified in disallowing the exemption claim and recovering the refund. en-us Wed, 16 Mar 2016 00:00:00 +0530 Tue, 17 Jan 2017 20:44:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189709 An industrial unit that had already enjoyed the five-year sales tax exemption under the Industrial Policy Resolution, 1986 could not claim further exemption for 1994-95 and 1995-96 under later incentive notifications. The unit was treated on the facts as a spice-making unit, and the later policy changes, including the exclusion and subsequent treatment of spice-making or pulverising units, did not revive any exhausted entitlement. The protective footnote in the later policy applied only where the unit was already receiving incentives under that regime, so it did not extend benefit to a unit governed by the earlier policy. The authorities were therefore justified in disallowing the exemption claim and recovering the refund. Case-Laws VAT and Sales Tax Wed, 16 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189709