https://www.taxtmi.com/caselaws?id=400087 Sales tax exemption under the industrial incentive notification turned on whether the unit had taken "effective steps" before the cut-off date. Provisional registration, finance applications, and the District Industries Centre communication recommending shed allotment had to be assessed together, and the concept of effective steps for SSI units required a liberal and pragmatic construction. The rejection orders were unsustainable because the materials were not examined holistically and the authorities treated the claim too narrowly. The orders were set aside and the matter was remitted for reconsideration after a fresh appraisal of all relevant documents and an opportunity of hearing. en-us Tue, 20 Oct 2020 00:00:00 +0530 Sat, 27 Feb 2021 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400087 Sales tax exemption under the industrial incentive notification turned on whether the unit had taken "effective steps" before the cut-off date. Provisional registration, finance applications, and the District Industries Centre communication recommending shed allotment had to be assessed together, and the concept of effective steps for SSI units required a liberal and pragmatic construction. The rejection orders were unsustainable because the materials were not examined holistically and the authorities treated the claim too narrowly. The orders were set aside and the matter was remitted for reconsideration after a fresh appraisal of all relevant documents and an opportunity of hearing. Case-Laws VAT and Sales Tax Tue, 20 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400087