1991 (5) TMI 249

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..... 89, which has given incentives towards deferment/exemption of sales tax to units undergoing expansion, modernisation or diversification be given to the unit. As the petitioner believed that it was covered under the said policy, it did not deposit sales tax due for the quarter ending June 30, 1990 and September 30, 1990, although the return was duly filed. Accordingly, vide annexures P3 and P4, the .....

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..... uction capacity and not to the capacity that had already existed before the modernisation of the unit. Without going into these matters at this stage, we find that the orders, annexures P3 and P4, are not sustainable. Admittedly, there was some confusion regarding the date from which the sales tax benefit was to be given, as the Industrial Policy was published in 1989 whereas the amendment in the .....

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