Court Denies Sales Tax Exemption Extension for Company, Citing No Right Beyond Policy Period Despite Operational Hardships.

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....Claim of exemption even after the expiry of exemption period as per the scheme - Revival of viable sick industrial units - The present demand appears to be for exemption of Sales Tax beyond the period of the policy which cannot be claimed as a matter of right. - Though a case has been tried to be projected of hardships to operate and run the Industry, including infrastructural and law and order problem, the petitioner company choose to set up the Industry in that location knowing fully well about the situation. - No relief - HC....