https://www.taxtmi.com/caselaws?id=157870 Acquisition of a proprietary business concern by a company did not, by itself, amount to expansion, addition or modification of an existing industrial unit for rule 3(66a) of the Bengal Sales Tax Rules, 1941. The exemption was intended for newly set up small-scale industrial units that had commenced production, and a going concern was not automatically an existing industrial unit for this purpose. In the absence of proof that the concern had already begun manufacturing goods for sale before takeover, and without material showing alteration or diversification of the unit, the embargo in explanation (iv) did not apply. The eligibility certificate could not be refused on that basis. en-us Tue, 09 Feb 1993 00:00:00 +0530 Fri, 11 Oct 2013 16:23:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157870 Acquisition of a proprietary business concern by a company did not, by itself, amount to expansion, addition or modification of an existing industrial unit for rule 3(66a) of the Bengal Sales Tax Rules, 1941. The exemption was intended for newly set up small-scale industrial units that had commenced production, and a going concern was not automatically an existing industrial unit for this purpose. In the absence of proof that the concern had already begun manufacturing goods for sale before takeover, and without material showing alteration or diversification of the unit, the embargo in explanation (iv) did not apply. The eligibility certificate could not be refused on that basis. Case-Laws VAT and Sales Tax Tue, 09 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157870