https://www.taxtmi.com/caselaws?id=157461 The exemption under S.R.O. No. 968/80 applied only to turnover from the sale of goods produced and sold by new small-scale industrial units. In tyre retreading, the taxable element was confined to the deemed sale of materials involved in the works contract under Article 366(29A)(b) and the Kerala sales tax deeming provision; there was no sale of the retreaded tyre itself. Because the notification required a sale of the goods produced, the basic condition for exemption was not met, and denial of the benefit was upheld. en-us Wed, 26 Feb 1992 00:00:00 +0530 Sat, 05 Oct 2013 17:23:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157461 The exemption under S.R.O. No. 968/80 applied only to turnover from the sale of goods produced and sold by new small-scale industrial units. In tyre retreading, the taxable element was confined to the deemed sale of materials involved in the works contract under Article 366(29A)(b) and the Kerala sales tax deeming provision; there was no sale of the retreaded tyre itself. Because the notification required a sale of the goods produced, the basic condition for exemption was not met, and denial of the benefit was upheld. Case-Laws VAT and Sales Tax Wed, 26 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157461