https://www.taxtmi.com/caselaws?id=156119 Mala fides were not substantiated, because the affidavits and record negatived the allegation, so the refusal on that ground was upheld. On the pioneer unit issue, para 7 of the incentive resolution was held to require a large industrial unit going to a completely new location in a backward area, with the stated investment, employment, location and distance conditions. Those conditions were satisfied, and the decisive test was whether the unit itself was the first large-scale unit at that site. A prior closed khandsari unit did not defeat the claim, because the new industrial alcohol project was treated as a distinct first-time unit at the location and entitled to pioneer benefits. en-us Thu, 17 Aug 1989 00:00:00 +0530 Fri, 13 Sep 2013 17:24:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156119 Mala fides were not substantiated, because the affidavits and record negatived the allegation, so the refusal on that ground was upheld. On the pioneer unit issue, para 7 of the incentive resolution was held to require a large industrial unit going to a completely new location in a backward area, with the stated investment, employment, location and distance conditions. Those conditions were satisfied, and the decisive test was whether the unit itself was the first large-scale unit at that site. A prior closed khandsari unit did not defeat the claim, because the new industrial alcohol project was treated as a distinct first-time unit at the location and entitled to pioneer benefits. Case-Laws VAT and Sales Tax Thu, 17 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156119