https://www.taxtmi.com/caselaws?id=391931 An industrial policy granting sales tax exemption or concession was construed as not extending to purchase tax absent clear language to that effect, and the later inclusion of the industry in an appendix did not alter that substantive limit. The Court treated the distinction between sales tax and purchase tax as material for tax purposes and rejected the claim to purchase tax relief. A technical objection to the High Court's recall order also failed because the appellant had participated in the proceedings after recall and argued the matter on merits, so the objection could not unsettle the decision. The appeals were dismissed. en-us Wed, 05 Feb 2020 00:00:00 +0530 Thu, 20 Aug 2020 09:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391931 An industrial policy granting sales tax exemption or concession was construed as not extending to purchase tax absent clear language to that effect, and the later inclusion of the industry in an appendix did not alter that substantive limit. The Court treated the distinction between sales tax and purchase tax as material for tax purposes and rejected the claim to purchase tax relief. A technical objection to the High Court's recall order also failed because the appellant had participated in the proceedings after recall and argued the matter on merits, so the objection could not unsettle the decision. The appeals were dismissed. Case-Laws VAT and Sales Tax Wed, 05 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391931