https://www.taxtmi.com/caselaws?id=47494 A sales tax incentive scheme must be construed in light of its industrial development purpose, not by importing the excise-law meaning of manufacture. Where the assessee made full disclosure, the competent industrial authority scrutinised eligibility through the prescribed mechanism, and a final eligibility certificate was issued and accepted by the tax department, the sales tax authority could not reopen that determination under revisional powers on a contrary view of manufacture. A later cancellation circular operated prospectively only and did not affect an exemption period already expired. The withdrawal of benefit, show cause notices, and demand order were therefore unsustainable and quashed. en-us Tue, 02 Aug 2005 00:00:00 +0530 Wed, 05 Aug 2026 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47494 A sales tax incentive scheme must be construed in light of its industrial development purpose, not by importing the excise-law meaning of manufacture. Where the assessee made full disclosure, the competent industrial authority scrutinised eligibility through the prescribed mechanism, and a final eligibility certificate was issued and accepted by the tax department, the sales tax authority could not reopen that determination under revisional powers on a contrary view of manufacture. A later cancellation circular operated prospectively only and did not affect an exemption period already expired. The withdrawal of benefit, show cause notices, and demand order were therefore unsustainable and quashed. Case-Laws VAT / Sales Tax Tue, 02 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47494