https://www.taxtmi.com/caselaws?id=41023 A fiscal incentive notification aimed at encouraging higher sugar production during lean periods was construed to treat nil production in the corresponding months of the base year as nil for comparison purposes, so later production could still qualify for rebate. The proviso excluding factories that had not worked during the base period was read narrowly and applied only where the factory had not worked at all during the defined base period, not where production in a particular corresponding month was absent. On that interpretation, sugar mills producing in April and May 1974 remained entitled to the incentive rebate despite no production in the matching months of 1973. en-us Thu, 12 Feb 1981 00:00:00 +0530 Thu, 20 May 2010 11:19:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41023 A fiscal incentive notification aimed at encouraging higher sugar production during lean periods was construed to treat nil production in the corresponding months of the base year as nil for comparison purposes, so later production could still qualify for rebate. The proviso excluding factories that had not worked during the base period was read narrowly and applied only where the factory had not worked at all during the defined base period, not where production in a particular corresponding month was absent. On that interpretation, sugar mills producing in April and May 1974 remained entitled to the incentive rebate despite no production in the matching months of 1973. Case-Laws Central Excise Thu, 12 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41023