https://www.taxtmi.com/caselaws?id=156404 The tax remission notification for a "new unit" was construed as excluding factories or workshops established on the site of an existing factory manufacturing the same goods, and also excluding additions or extensions of existing units for the same manufacture. The Tribunal's finding that the unit qualified was interfered with because it had not properly examined the appended note to the notification or the material facts regarding use of machinery and prior use of substantial parts of the premises. The earlier appellate order was set aside and the matter remitted for fresh decision in accordance with law. en-us Wed, 07 Nov 1990 00:00:00 +0530 Thu, 19 Sep 2013 14:01:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156404 The tax remission notification for a "new unit" was construed as excluding factories or workshops established on the site of an existing factory manufacturing the same goods, and also excluding additions or extensions of existing units for the same manufacture. The Tribunal's finding that the unit qualified was interfered with because it had not properly examined the appended note to the notification or the material facts regarding use of machinery and prior use of substantial parts of the premises. The earlier appellate order was set aside and the matter remitted for fresh decision in accordance with law. Case-Laws VAT and Sales Tax Wed, 07 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156404