https://www.taxtmi.com/caselaws?id=192061 Sales tax incentive conditions restricting a deemed expansion unit to proportionate or pro rata benefits were invalid where the package scheme conferred entitlement on the unit as such. The Bombay High Court followed earlier Division Bench authority and held that the Deputy Commissioner had no power to impose restrictive conditions through the trade circular or the certificate of entitlement when they cut down the scheme benefit. The proportional benefits theory was not applicable in the manner attempted, and the impugned circular conditions and corresponding entitlement conditions were set aside in favour of the assessee. en-us Fri, 19 Jun 2009 00:00:00 +0530 Wed, 12 Jul 2017 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192061 Sales tax incentive conditions restricting a deemed expansion unit to proportionate or pro rata benefits were invalid where the package scheme conferred entitlement on the unit as such. The Bombay High Court followed earlier Division Bench authority and held that the Deputy Commissioner had no power to impose restrictive conditions through the trade circular or the certificate of entitlement when they cut down the scheme benefit. The proportional benefits theory was not applicable in the manner attempted, and the impugned circular conditions and corresponding entitlement conditions were set aside in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 19 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192061