Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitatio...
Area based exemption - Expansion / enhancement of manufacturing capacity - The Tribunal committed no error in coming to the conclusion that the addition of two sheds to the existing manufacturing unit was only in the nature of expansion of manufacturing capacity and cannot be seen as establishment of new industrial units coming into existence after 28.02.2001 - It is not the case of the department that even if there is any expansion in the existing industrial unit after 28.02.2001, the production achieved through such augmented manufacturing capacity would not qualify for exemption under the said notification - HC
Area based exemption - Expansion / enhancement of manufacturing capacity - The Tribunal committed no error in coming to the conclusion that the addition of two sheds to the existing manufacturing unit was only in the nature of expansion of manufacturing capacity and cannot be seen as establishment of new industrial units coming into existence after 28.02.2001 - It is not the case of the department that even if there is any expansion in the existing industrial unit after 28.02.2001, the production achieved through such augmented manufacturing capacity would not qualify for exemption under the said notification - HC
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