https://www.taxtmi.com/caselaws?id=156790 For exemption under section 4-A, the date of starting production depended on the later of first raw material purchase and installation of power connection where power was necessary. On the facts, the unit had already begun manual production, purchased raw material on 1 March 1985, and made its first sale on 30 March 1985, so power connection was not essential to commencement of production. The claim to a five-year exemption also failed because the required factual foundation that capital investment exceeded the statutory limit on the relevant dates was not specifically pleaded before the authority and could not be raised for the first time in writ proceedings. en-us Fri, 25 May 1990 00:00:00 +0530 Tue, 24 Sep 2013 18:14:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156790 For exemption under section 4-A, the date of starting production depended on the later of first raw material purchase and installation of power connection where power was necessary. On the facts, the unit had already begun manual production, purchased raw material on 1 March 1985, and made its first sale on 30 March 1985, so power connection was not essential to commencement of production. The claim to a five-year exemption also failed because the required factual foundation that capital investment exceeded the statutory limit on the relevant dates was not specifically pleaded before the authority and could not be raised for the first time in writ proceedings. Case-Laws VAT and Sales Tax Fri, 25 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156790