https://www.taxtmi.com/caselaws?id=463991 Sub-clauses (ii) and (iii) of the exemption notification were upheld because they formed part of a permissible industrial incentive scheme rather than discriminatory taxation. The notification continued an earlier tax relief framework for fly-ash based asbestos cement sheets and bricks after the VAT regime, and validly limited the benefit to units commencing commercial production by a specified date and to a fixed exemption period. On the facts, the distinction was between a defined class of locally established industrial units eligible for a time-bound incentive, not between imported and local goods, so it did not amount to unconstitutional discrimination under Article 304(a). en-us Thu, 02 Aug 2007 00:00:00 +0530 Thu, 25 Sep 2025 14:50:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463991 Sub-clauses (ii) and (iii) of the exemption notification were upheld because they formed part of a permissible industrial incentive scheme rather than discriminatory taxation. The notification continued an earlier tax relief framework for fly-ash based asbestos cement sheets and bricks after the VAT regime, and validly limited the benefit to units commencing commercial production by a specified date and to a fixed exemption period. On the facts, the distinction was between a defined class of locally established industrial units eligible for a time-bound incentive, not between imported and local goods, so it did not amount to unconstitutional discrimination under Article 304(a). Case-Laws VAT / Sales Tax Thu, 02 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463991