https://www.taxtmi.com/caselaws?id=105525 SC held that an assessee may claim separate tax concessions for new and existing industrial units under the Jharkhand Industrial Policy, but benefits apply only to units that qualify as industrial units manufacturing goods for sale and within defined production-date windows. The notifications do not permit granting duplicate relief to separate existing units merely because they produce technically different variants of the same saleable product. Because both the cold-rolled and hot-rolled mills were existing units and one had already received benefits, the appellants were denied additional relief under the January 12, 2002 notifications. en-us Wed, 30 Mar 2005 00:00:00 +0530 Mon, 22 Sep 2025 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105525 SC held that an assessee may claim separate tax concessions for new and existing industrial units under the Jharkhand Industrial Policy, but benefits apply only to units that qualify as industrial units manufacturing goods for sale and within defined production-date windows. The notifications do not permit granting duplicate relief to separate existing units merely because they produce technically different variants of the same saleable product. Because both the cold-rolled and hot-rolled mills were existing units and one had already received benefits, the appellants were denied additional relief under the January 12, 2002 notifications. Case-Laws VAT / Sales Tax Wed, 30 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105525