https://www.taxtmi.com/caselaws?id=104597 Eligibility for sales tax exemption under the section 4-A notification turned on the notification's own definition of "industrial unit" and the relevant production date. The notification required permanent registration with the Directorate of Industries before the unit could be treated as an industrial unit, and the "date of starting production" had to be read consistently with that status. On the stated facts, permanent registration was obtained only on 11 September 1986, while production commenced on 3 March 1986 and the first sale occurred on 5 March 1986. The later statutory definition relied on by the High Court was inapplicable to the relevant period, so the exemption ran for six years from 5 March 1986. en-us Tue, 02 Feb 1999 00:00:00 +0530 Tue, 03 Sep 2013 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104597 Eligibility for sales tax exemption under the section 4-A notification turned on the notification's own definition of "industrial unit" and the relevant production date. The notification required permanent registration with the Directorate of Industries before the unit could be treated as an industrial unit, and the "date of starting production" had to be read consistently with that status. On the stated facts, permanent registration was obtained only on 11 September 1986, while production commenced on 3 March 1986 and the first sale occurred on 5 March 1986. The later statutory definition relied on by the High Court was inapplicable to the relevant period, so the exemption ran for six years from 5 March 1986. Case-Laws VAT and Sales Tax Tue, 02 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104597