https://www.taxtmi.com/caselaws?id=341104 Clause 9(c) of the incentive scheme excluded projects based on local mineral resources requiring a permit or licence. The Gujarat HC held that natural gas supplied through pipeline did not fall within that disqualifying category, because under the Mines and Minerals (Development and Regulation) Act, 1957, minerals exclude mineral oils and natural gas is treated as a mineral oil/petroleum product, not a mineral requiring a mining permit or licence. The denial of sales tax incentive for Phase-II on that basis was therefore unsustainable, and the rejection was quashed. The matter was remitted for fresh consideration of eligibility under the remaining conditions of the scheme. en-us Thu, 02 Mar 2017 00:00:00 +0530 Sat, 24 Mar 2018 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341104 Clause 9(c) of the incentive scheme excluded projects based on local mineral resources requiring a permit or licence. The Gujarat HC held that natural gas supplied through pipeline did not fall within that disqualifying category, because under the Mines and Minerals (Development and Regulation) Act, 1957, minerals exclude mineral oils and natural gas is treated as a mineral oil/petroleum product, not a mineral requiring a mining permit or licence. The denial of sales tax incentive for Phase-II on that basis was therefore unsustainable, and the rejection was quashed. The matter was remitted for fresh consideration of eligibility under the remaining conditions of the scheme. Case-Laws VAT and Sales Tax Thu, 02 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341104