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2001 (10) TMI 1106 - HC - VAT and Sales TaxExtract: .......efit of tax deferment on incremental production only. 12.. Hence, the writ petition is allowed. The condition imposed in the deferment certificate that the petitioner would be entitled to the benefit under the 1991 Rules on incremental basis is declared illegal and quashed. The petitioner shall get all consequential benefits. Writ petition allowed.
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