https://www.taxtmi.com/caselaws?id=155105 A sales tax exemption under S.R.O. No. 968/80 for goods produced and sold by new small-scale industrial units depends on production and sale by the unit, not on ownership of the unit. The notification, issued under section 10 of the Kerala General Sales Tax Act, 1963, did not restrict the benefit to an owner-investor and applied to the relevant class of goods. A lessee who runs the unit and controls its operations may therefore claim the exemption, subject to the notification's conditions, including the ceiling linked to fixed capital investment. en-us Fri, 05 Dec 1986 00:00:00 +0530 Sat, 31 Aug 2013 15:00:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155105 A sales tax exemption under S.R.O. No. 968/80 for goods produced and sold by new small-scale industrial units depends on production and sale by the unit, not on ownership of the unit. The notification, issued under section 10 of the Kerala General Sales Tax Act, 1963, did not restrict the benefit to an owner-investor and applied to the relevant class of goods. A lessee who runs the unit and controls its operations may therefore claim the exemption, subject to the notification's conditions, including the ceiling linked to fixed capital investment. Case-Laws VAT and Sales Tax Fri, 05 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155105