https://www.taxtmi.com/caselaws?id=463382 The West Bengal State Support for Industries Scheme, 2008 was construed as accommodating future changes in tax law because Clause 19.2 contemplated replacement of the West Bengal Value Added Tax regime by another enactment, and Clause 13.7 allowed adjustment of benefits from other sources against the same investment. On that basis, refusal to release the sanctioned incentive solely because the Scheme was said not to be GST compliant was unsupported by the Scheme's terms. The petitioners were therefore entitled to disbursement of the incentive, subject to fulfilment of the remaining eligibility conditions and independent verification by the respondents. en-us Wed, 21 Sep 2022 00:00:00 +0530 Thu, 28 Aug 2025 20:47:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463382 The West Bengal State Support for Industries Scheme, 2008 was construed as accommodating future changes in tax law because Clause 19.2 contemplated replacement of the West Bengal Value Added Tax regime by another enactment, and Clause 13.7 allowed adjustment of benefits from other sources against the same investment. On that basis, refusal to release the sanctioned incentive solely because the Scheme was said not to be GST compliant was unsupported by the Scheme's terms. The petitioners were therefore entitled to disbursement of the incentive, subject to fulfilment of the remaining eligibility conditions and independent verification by the respondents. Case-Laws GST Wed, 21 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463382