https://www.taxtmi.com/caselaws?id=155333 Rule 3(66) of the Bengal Sales Tax Rules, 1941 was construed to extend the turnover tax exemption to a newly set up small-scale unit from the date it first sold goods manufactured by it. Production was read in light of the rule's object of encouraging manufacture for sale, so mere fabrication or job work for others did not count as production of the unit's own goods. On that construction, a unit that first manufactured and sold its own goods after 31 March 1978 could claim the extended five-year benefit, and the rejection orders were quashed with a direction to reconsider the renewal application according to law. en-us Wed, 20 May 1987 00:00:00 +0530 Tue, 03 Sep 2013 15:39:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155333 Rule 3(66) of the Bengal Sales Tax Rules, 1941 was construed to extend the turnover tax exemption to a newly set up small-scale unit from the date it first sold goods manufactured by it. Production was read in light of the rule's object of encouraging manufacture for sale, so mere fabrication or job work for others did not count as production of the unit's own goods. On that construction, a unit that first manufactured and sold its own goods after 31 March 1978 could claim the extended five-year benefit, and the rejection orders were quashed with a direction to reconsider the renewal application according to law. Case-Laws VAT and Sales Tax Wed, 20 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155333