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2012 (1) TMI 280 - GUJARAT HIGH COURTIncentive scheme - Eligibility Certificate - substantial expansion - Commercial Production - ineligible investment - Held that: - when the unit had started production within the stipulated time period and when there is no doubt with regard to making of investment merely on technical grounds, the denial on the part of the respondent to treat such investment as ineligible for the purpose of tax benefit requires reconsideration. This of course is not to suggest that those investments which are not falling within the stipulations made under the scheme or which are considered ineligible specifically by virtue of government resolution are not to be treated as eligible. However, on technical ground or on nonproduction of the document when eligibility is denied that requires the direction of reconsideration - appeal allowed by way of remand.
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