https://www.taxtmi.com/caselaws?id=766250 Industrial incentive eligibility could not be refused on an unsupported finding that the units were non-functioning where provisional registrations, statutory clearances, commencement of production, and tax assessments on actual sales showed operation during the relevant policy period; later closure did not defeat entitlement for the period of operation. The Court also held that the industries department had to act consistently with completed finance department assessments. By contrast, assessments made while eligibility applications were pending were not invalid merely for that reason, because no policy provision required the tax department to await certificate decisions. Relief followed only where eligibility was to be granted, through refund or adjustment of the applicable remission. en-us Wed, 12 Feb 2025 00:00:00 +0530 Fri, 21 Feb 2025 08:23:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766250 Industrial incentive eligibility could not be refused on an unsupported finding that the units were non-functioning where provisional registrations, statutory clearances, commencement of production, and tax assessments on actual sales showed operation during the relevant policy period; later closure did not defeat entitlement for the period of operation. The Court also held that the industries department had to act consistently with completed finance department assessments. By contrast, assessments made while eligibility applications were pending were not invalid merely for that reason, because no policy provision required the tax department to await certificate decisions. Relief followed only where eligibility was to be granted, through refund or adjustment of the applicable remission. Case-Laws VAT / Sales Tax Wed, 12 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766250