https://www.taxtmi.com/caselaws?id=156236 An industrial unit manufacturing plywood qualified for sales tax exemption under the Government Order because it was held to have been set up only after 17 December 1976. "Set up" was construed to mean that the unit had reached a condition of readiness for manufacturing, not merely that preliminary steps had begun. A pilot plant erected for experimental test production was not treated as the relevant industrial unit under the order. On the stated facts, the substantial machinery for the regular unit was installed in 1977-78, electricity was obtained on 1 September 1977, and regular production began on 1 December 1977, so the exemption applied for five years from regular production. en-us Mon, 28 Dec 1987 00:00:00 +0530 Mon, 16 Sep 2013 17:35:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156236 An industrial unit manufacturing plywood qualified for sales tax exemption under the Government Order because it was held to have been set up only after 17 December 1976. "Set up" was construed to mean that the unit had reached a condition of readiness for manufacturing, not merely that preliminary steps had begun. A pilot plant erected for experimental test production was not treated as the relevant industrial unit under the order. On the stated facts, the substantial machinery for the regular unit was installed in 1977-78, electricity was obtained on 1 September 1977, and regular production began on 1 December 1977, so the exemption applied for five years from regular production. Case-Laws VAT and Sales Tax Mon, 28 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156236