https://www.taxtmi.com/caselaws?id=280377 A Government Order granting sales tax refund or exemption was construed as an incentive scheme for new export-oriented industrial units and eligible modernised units established within the relevant period. A pre-existing unit that had commenced operations in 1958, without showing additional investment or any circumstance bringing it within the scheme, could not qualify merely because it was export oriented. The benefit was confined to units covered by the policy's temporal and substantive conditions, so long-established units outside that class were not entitled to the refund or exemption. en-us Wed, 02 Feb 2011 00:00:00 +0530 Thu, 02 May 2019 14:46:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280377 A Government Order granting sales tax refund or exemption was construed as an incentive scheme for new export-oriented industrial units and eligible modernised units established within the relevant period. A pre-existing unit that had commenced operations in 1958, without showing additional investment or any circumstance bringing it within the scheme, could not qualify merely because it was export oriented. The benefit was confined to units covered by the policy's temporal and substantive conditions, so long-established units outside that class were not entitled to the refund or exemption. Case-Laws VAT and Sales Tax Wed, 02 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280377