https://www.taxtmi.com/caselaws?id=154037 Section 5CC of the Rajasthan Sales Tax Act, 1954 grants remission only to a registered dealer commissioning a notified industry within the prescribed period, and the notification excludes units using machinery already used elsewhere or existing factories merely extended to make the same goods. On the facts, the concern had earlier carried on the same business as a proprietary concern, later converted into a partnership firm, with substantially old machinery and continued manufacture of the same goods. The unit was therefore not treated as a new notified industry, and exemption under section 5CC was denied. en-us Wed, 15 Feb 1984 00:00:00 +0530 Mon, 05 Aug 2013 16:43:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154037 Section 5CC of the Rajasthan Sales Tax Act, 1954 grants remission only to a registered dealer commissioning a notified industry within the prescribed period, and the notification excludes units using machinery already used elsewhere or existing factories merely extended to make the same goods. On the facts, the concern had earlier carried on the same business as a proprietary concern, later converted into a partnership firm, with substantially old machinery and continued manufacture of the same goods. The unit was therefore not treated as a new notified industry, and exemption under section 5CC was denied. Case-Laws VAT and Sales Tax Wed, 15 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154037