https://www.taxtmi.com/caselaws?id=752993 An incentive notification or subordinate amendment cannot narrow a sales tax exemption expressly granted under the underlying industrial policy. Where the policy continued to recognise information technology units as eligible for exemption, a later cutoff condition requiring effective steps by 30 April 2000 was held repugnant to the policy and invalid. The withdrawal of the exemption certificate also could not be sustained because it was based on the invalid cutoff and contradicted the operative policy and existing exemption certificate. The restrictive amendment was struck down, the withdrawal order was quashed, and the exemption entitlement was preserved for the stated policy period. en-us Tue, 21 May 2024 00:00:00 +0530 Wed, 22 May 2024 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752993 An incentive notification or subordinate amendment cannot narrow a sales tax exemption expressly granted under the underlying industrial policy. Where the policy continued to recognise information technology units as eligible for exemption, a later cutoff condition requiring effective steps by 30 April 2000 was held repugnant to the policy and invalid. The withdrawal of the exemption certificate also could not be sustained because it was based on the invalid cutoff and contradicted the operative policy and existing exemption certificate. The restrictive amendment was struck down, the withdrawal order was quashed, and the exemption entitlement was preserved for the stated policy period. Case-Laws VAT and Sales Tax Tue, 21 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752993