Determination of period for Grant of incentives of exemption ...

VAT and Sales Tax

October 21, 2023

Determination of period for Grant of incentives of exemption from Tax - Had the State intended to confine the benefit granted to New Information Technology Industrial Units only upto 31.03.2013 as is contended by the respondents the language in para-4 would have been different, and it would have stated that for such units the period of incentive is only up to 31.03.2013, but that is not the case. Para-4 specifically says that total period of incentive in case of New Information Technology Industrial Units also would not exceed 6 years and 8 months - HC

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Determination of period for Grant of incentives of exemption ...

VAT and Sales Tax

October 21, 2023

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