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2017 (6) TMI 838 - HC - VAT and Sales TaxInterpretation of statute - Denial of deferral scheme - Revenue case is that the guidelines issued by the Government, vide G.O.Ms.No.119 of Commercial Taxes and Religious Endowments Department, dated 13.04.1994, states that the Company has to achieve its production volume and base sales volume in order to avail itself of the interest free sales tax deferral facilities - Held that: - due to divergent views taken by the High Court and Supreme Court in the matter, in the case of India Cements Limited, the impugned order has to be set aside and the matter requires fresh consideration - petition allowed by way of remand.
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