https://www.taxtmi.com/caselaws?id=435555 Article 226 review was confined to the legality of the administrative process, not to reappraisal of the merits of a claim for continued sales tax exemption under an industrial policy. The petitioner had already received the policy benefits available, including exemption for the permitted period and other subsidies, and sought extension beyond the policy term. The Court treated the alleged diversion of funds as a relevant circumstance and found no vitiating defect in the decision-making process. As no enforceable or indefeasible right to further exemption was shown, no judicial interference was warranted and the writ petition failed. en-us Tue, 14 Mar 2023 00:00:00 +0530 Wed, 22 Mar 2023 22:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435555 Article 226 review was confined to the legality of the administrative process, not to reappraisal of the merits of a claim for continued sales tax exemption under an industrial policy. The petitioner had already received the policy benefits available, including exemption for the permitted period and other subsidies, and sought extension beyond the policy term. The Court treated the alleged diversion of funds as a relevant circumstance and found no vitiating defect in the decision-making process. As no enforceable or indefeasible right to further exemption was shown, no judicial interference was warranted and the writ petition failed. Case-Laws VAT and Sales Tax Tue, 14 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435555