https://www.taxtmi.com/caselaws?id=103967 Exemption from octroi under the municipal resolution was held available to a second industrial unit because it was not formed by reconstruction or splitting up of an existing business. Applying the settled test akin to section 15C of the Indian Income-tax Act, 1922, the Court treated the decisive question as whether the unit was a separate and independent production unit producing a distinct commercial product and capable of independent operation. Substantial expansion of the existing undertaking did not by itself amount to reconstruction. On the facts, the second unit satisfied the independence test, so the octroi exemption could not be denied on that ground. en-us Tue, 12 Sep 1995 00:00:00 +0530 Sat, 05 Jul 2014 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103967 Exemption from octroi under the municipal resolution was held available to a second industrial unit because it was not formed by reconstruction or splitting up of an existing business. Applying the settled test akin to section 15C of the Indian Income-tax Act, 1922, the Court treated the decisive question as whether the unit was a separate and independent production unit producing a distinct commercial product and capable of independent operation. Substantial expansion of the existing undertaking did not by itself amount to reconstruction. On the facts, the second unit satisfied the independence test, so the octroi exemption could not be denied on that ground. Case-Laws VAT and Sales Tax Tue, 12 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103967