https://www.taxtmi.com/caselaws?id=82821 Exemption under Notifications Nos. 130/83-C.E. and 131/83-C.E. depended on a letter of intent or industrial licence issued within the prescribed period for a new sugar factory or capacity expansion, supported by certification from the Chief Director, Directorate of Sugar. The record showed earlier expansion permissions, later renewal, a representation treating the project as a new unit, and an amended licence deeming the earlier licence amended for setting up a new unit. The Chief Director's certificate also supported eligibility. On these facts, the exemption could not be denied merely because the formal amendment was issued later, and the appellants were entitled to the benefit. en-us Tue, 19 Oct 1993 00:00:00 +0530 Thu, 07 Jul 2011 15:27:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82821 Exemption under Notifications Nos. 130/83-C.E. and 131/83-C.E. depended on a letter of intent or industrial licence issued within the prescribed period for a new sugar factory or capacity expansion, supported by certification from the Chief Director, Directorate of Sugar. The record showed earlier expansion permissions, later renewal, a representation treating the project as a new unit, and an amended licence deeming the earlier licence amended for setting up a new unit. The Chief Director's certificate also supported eligibility. On these facts, the exemption could not be denied merely because the formal amendment was issued later, and the appellants were entitled to the benefit. Case-Laws Income Tax Tue, 19 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82821