https://www.taxtmi.com/caselaws?id=152436 A sales tax exemption tied to a newly set up industrial unit, its approval, and the validity period stated in the exemption certificate could not be enlarged merely because M.S. rods were later added to the registration particulars. The amendment did not amount to a fresh approval, fresh registration, or an extension of the certificate's life, and paragraph 2 fixing validity remained unchanged. The exemption therefore continued only up to 5 January 1974, not for a fresh five-year period from 11 September 1970. The claim for exemption beyond the original certificate period failed. en-us Fri, 23 Sep 1977 00:00:00 +0530 Wed, 03 Jul 2013 16:02:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152436 A sales tax exemption tied to a newly set up industrial unit, its approval, and the validity period stated in the exemption certificate could not be enlarged merely because M.S. rods were later added to the registration particulars. The amendment did not amount to a fresh approval, fresh registration, or an extension of the certificate's life, and paragraph 2 fixing validity remained unchanged. The exemption therefore continued only up to 5 January 1974, not for a fresh five-year period from 11 September 1970. The claim for exemption beyond the original certificate period failed. Case-Laws VAT and Sales Tax Fri, 23 Sep 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152436