Benefit of exemption from payment of tax - Possessing of land ...
Case Laws VAT and Sales Tax
January 31, 2018
Benefit of exemption from payment of tax - Possessing of land for establishment of new unit although constitutes the mandatory or substantive part of exemption notification but mode of acquisition of land is wholly directory, and its non-compliance would not affect the essence or substance of the notification in question, granting exemption - HC
View Source