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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Substantial expansion requires a significant increase in installed capacity achieved by installation of additional plant and machinery.</h1> Substantial expansion for area based exemptions is satisfied only where installation of additional plant and machinery increases installed capacity by the required threshold; the value or age of machinery is immaterial, second hand machinery is permissible, and modernization that does not increase installed capacity by the threshold does not qualify.

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