https://www.taxtmi.com/caselaws?id=156984 A small-scale industrial unit registered for assembly of ceiling fans remained eligible for exemption where the final fans were assembled and tested in the unit, even though the component parts were manufactured elsewhere. The notification required that the exempt sales be of a commodity manufactured in the newly set-up small-scale industry, and the decisive activity was the registered assembly process carried out within the unit. The outside manufacture of components did not amount to non-compliance because those parts functioned only as raw materials or intermediates for the in-unit manufacture of the finished fans. The refusal of renewal of the eligibility certificate was therefore invalid, and the unit was entitled to renewal and the corresponding tax exemption. en-us Tue, 11 Aug 1992 00:00:00 +0530 Thu, 26 Sep 2013 18:34:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156984 A small-scale industrial unit registered for assembly of ceiling fans remained eligible for exemption where the final fans were assembled and tested in the unit, even though the component parts were manufactured elsewhere. The notification required that the exempt sales be of a commodity manufactured in the newly set-up small-scale industry, and the decisive activity was the registered assembly process carried out within the unit. The outside manufacture of components did not amount to non-compliance because those parts functioned only as raw materials or intermediates for the in-unit manufacture of the finished fans. The refusal of renewal of the eligibility certificate was therefore invalid, and the unit was entitled to renewal and the corresponding tax exemption. Case-Laws VAT and Sales Tax Tue, 11 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156984