https://www.taxtmi.com/caselaws?id=157007 A newly set up small-scale industry was not disqualified under the tax-exemption notification merely because its television sets were later re-branded by others; the relevant condition was violated only if the applicant itself used the trade-mark or brand name of an existing industrial unit, and that direct use was not shown. Rejection of the application was also held unsustainable because the authorities relied on collateral assumptions and an enquiry into an alleged understanding among concerns that the notification did not authorise, amounting to an erroneous exercise of jurisdiction and considerations outside the notification. The impugned orders were set aside and the tax benefit was directed to be granted. en-us Tue, 20 Apr 1993 00:00:00 +0530 Fri, 27 Sep 2013 16:05:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157007 A newly set up small-scale industry was not disqualified under the tax-exemption notification merely because its television sets were later re-branded by others; the relevant condition was violated only if the applicant itself used the trade-mark or brand name of an existing industrial unit, and that direct use was not shown. Rejection of the application was also held unsustainable because the authorities relied on collateral assumptions and an enquiry into an alleged understanding among concerns that the notification did not authorise, amounting to an erroneous exercise of jurisdiction and considerations outside the notification. The impugned orders were set aside and the tax benefit was directed to be granted. Case-Laws VAT and Sales Tax Tue, 20 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157007