https://www.taxtmi.com/caselaws?id=156039 The octroi exemption notification under the Faridabad Complex Act applied only to specified industrial units meeting defined capital-investment limits, and "capital investment" included land, building, plant, machinery and equipment. On that basis, the unit's investment exceeded the prescribed threshold, so it did not qualify for exemption. The claim that a later television-manufacturing activity created a separate new industrial unit was rejected because the same legal entity continued, and the record also showed an earlier commencement date inconsistent with the requirement that a new unit be set up or come into production on or after 1 November 1983. The appellate authority's reliance on departmental opinion was criticised as an abdication of quasi-judicial duty. en-us Mon, 18 Dec 1989 00:00:00 +0530 Thu, 12 Sep 2013 15:54:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156039 The octroi exemption notification under the Faridabad Complex Act applied only to specified industrial units meeting defined capital-investment limits, and "capital investment" included land, building, plant, machinery and equipment. On that basis, the unit's investment exceeded the prescribed threshold, so it did not qualify for exemption. The claim that a later television-manufacturing activity created a separate new industrial unit was rejected because the same legal entity continued, and the record also showed an earlier commencement date inconsistent with the requirement that a new unit be set up or come into production on or after 1 November 1983. The appellate authority's reliance on departmental opinion was criticised as an abdication of quasi-judicial duty. Case-Laws VAT and Sales Tax Mon, 18 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156039