https://www.taxtmi.com/caselaws?id=217075 An exemption notification must be strictly construed at the eligibility stage, and diversification into unrelated goods does not satisfy a clause confined to additional principal products, by-products, waste products or connected incidental items of the original industrial unit. On the facts discussed, DVD boxes, television sets and sanitary napkins were not treated as covered products under Clause 5 because they were unrelated to the unit's principal output. The exemption benefit was therefore unavailable, and the refusal to extend sales tax exemption was upheld. en-us Wed, 08 Feb 2012 00:00:00 +0530 Mon, 01 Oct 2012 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217075 An exemption notification must be strictly construed at the eligibility stage, and diversification into unrelated goods does not satisfy a clause confined to additional principal products, by-products, waste products or connected incidental items of the original industrial unit. On the facts discussed, DVD boxes, television sets and sanitary napkins were not treated as covered products under Clause 5 because they were unrelated to the unit's principal output. The exemption benefit was therefore unavailable, and the refusal to extend sales tax exemption was upheld. Case-Laws VAT and Sales Tax Wed, 08 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217075