https://www.taxtmi.com/caselaws?id=439181 The West Bengal State Support for Industries Scheme, 2008 separated eligibility from the mode of subsidy disbursement: Clause 6 governed entitlement, while Clause 16 dealt only with payment mechanics. Clause 16.10 allowed subsidy to be adjusted against VAT paid, but also provided for payment of any balance by account payee cheque where full adjustment was not possible. On that basis, actual VAT liability or payment was not a condition precedent to entitlement, and the sanctioned subsidy could not be refused merely because the petitioners were not liable to pay VAT. en-us Thu, 15 Jun 2023 00:00:00 +0530 Thu, 22 Jun 2023 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439181 The West Bengal State Support for Industries Scheme, 2008 separated eligibility from the mode of subsidy disbursement: Clause 6 governed entitlement, while Clause 16 dealt only with payment mechanics. Clause 16.10 allowed subsidy to be adjusted against VAT paid, but also provided for payment of any balance by account payee cheque where full adjustment was not possible. On that basis, actual VAT liability or payment was not a condition precedent to entitlement, and the sanctioned subsidy could not be refused merely because the petitioners were not liable to pay VAT. Case-Laws VAT and Sales Tax Thu, 15 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439181