https://www.taxtmi.com/caselaws?id=157388 A decisive factual issue affecting exemption entitlement depended on documentary proof of whether the application for permanent registration as a small scale industrial unit had been filed within the extended provisional registration period. Denial of an opportunity to adduce that evidence would prevent proper adjudication of the claim to be treated as a registered newly established unit for the relevant assessment period. The impugned order was therefore set aside, and the matter was remitted for fresh decision after allowing the applicant to produce the documentary evidence and have the issue reconsidered in accordance with law. en-us Tue, 01 Mar 1994 00:00:00 +0530 Fri, 04 Oct 2013 17:18:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157388 A decisive factual issue affecting exemption entitlement depended on documentary proof of whether the application for permanent registration as a small scale industrial unit had been filed within the extended provisional registration period. Denial of an opportunity to adduce that evidence would prevent proper adjudication of the claim to be treated as a registered newly established unit for the relevant assessment period. The impugned order was therefore set aside, and the matter was remitted for fresh decision after allowing the applicant to produce the documentary evidence and have the issue reconsidered in accordance with law. Case-Laws VAT and Sales Tax Tue, 01 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157388