Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2012 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (11) TMI 1060 - HC - VAT and Sales TaxCondition to sales tax exemption grant - State laid down a condition that this incentive of sales tax exemption to the second unit would be available to the company only if the production of the first unit does not fall below the level of 922692 MT of cement Held that:- Benefit of sales tax exemption was granted only under the notification issued under section 42 of the Himachal Pradesh General Sales Tax Act, 1968 and not under the incentive policies issued by the State. The State by the same notification also imposed a condition that the benefit to the petitioner-industry would be available only if the old unit maintained production at a certain level. This condition, as held is reasonable. Thus no merit in the petition which is accordingly dismissed.
|