https://www.taxtmi.com/caselaws?id=156190 Contemporaneous assessment of the dealer's business activity for the relevant period was given due weight, and on that basis the unit was treated as carrying on resale of medicines only till 31 December 1981, with manufacture confined to hair-oil during that period. The tribunal held that the Uttarpara unit could not be characterised as a mere expansion of an earlier homeopathic medicine unit because the earlier manufacturing activity was not established for that period. The endorsed registration certificate under the industrial registration regime supported treatment of the unit as eligible under the notification, and the applicant was entitled to an eligibility certificate for manufacture of hair-oil and livasol from 4 September 1981. en-us Tue, 11 Sep 1990 00:00:00 +0530 Mon, 16 Sep 2013 13:01:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156190 Contemporaneous assessment of the dealer's business activity for the relevant period was given due weight, and on that basis the unit was treated as carrying on resale of medicines only till 31 December 1981, with manufacture confined to hair-oil during that period. The tribunal held that the Uttarpara unit could not be characterised as a mere expansion of an earlier homeopathic medicine unit because the earlier manufacturing activity was not established for that period. The endorsed registration certificate under the industrial registration regime supported treatment of the unit as eligible under the notification, and the applicant was entitled to an eligibility certificate for manufacture of hair-oil and livasol from 4 September 1981. Case-Laws VAT and Sales Tax Tue, 11 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156190