https://www.taxtmi.com/caselaws?id=392417 A published industrial incentive scheme with detailed eligibility, period, formula, ceiling and verification terms was treated as an enforceable promise to reimburse commodity taxes, and the State could not rely on the absence of a Finance Department notification to defeat that entitlement where no overriding public interest was shown. The court also treated verification and countersignature objections as curable technical defects, and held that delay in filing did not extinguish the substantive claim. Relief was therefore moulded by directing processing and payment of admissible reimbursement, with interest adjusted to reflect the lateness. en-us Mon, 03 Feb 2020 00:00:00 +0530 Mon, 01 Mar 2021 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392417 A published industrial incentive scheme with detailed eligibility, period, formula, ceiling and verification terms was treated as an enforceable promise to reimburse commodity taxes, and the State could not rely on the absence of a Finance Department notification to defeat that entitlement where no overriding public interest was shown. The court also treated verification and countersignature objections as curable technical defects, and held that delay in filing did not extinguish the substantive claim. Relief was therefore moulded by directing processing and payment of admissible reimbursement, with interest adjusted to reflect the lateness. Case-Laws VAT and Sales Tax Mon, 03 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392417