https://www.taxtmi.com/caselaws?id=102925 Exemption under the industrial incentive notification turned on the date of actual commencement of commercial production, not a disputed reference to trial production. The authority's adverse finding that production began before the cutoff date was unsupported by the record, which showed only trial production, commercial electricity use starting later, no evidence of raw material purchases for commercial production before the cutoff, and a departmental recommendation consistent with post-cutoff commencement. The exemption claim was therefore upheld because the finding of pre-cutoff production was contrary to the material on record. en-us Thu, 19 Jan 1989 00:00:00 +0530 Tue, 10 Sep 2013 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102925 Exemption under the industrial incentive notification turned on the date of actual commencement of commercial production, not a disputed reference to trial production. The authority's adverse finding that production began before the cutoff date was unsupported by the record, which showed only trial production, commercial electricity use starting later, no evidence of raw material purchases for commercial production before the cutoff, and a departmental recommendation consistent with post-cutoff commencement. The exemption claim was therefore upheld because the finding of pre-cutoff production was contrary to the material on record. Case-Laws VAT and Sales Tax Thu, 19 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102925