https://www.taxtmi.com/caselaws?id=157952 An industrial exemption under the applicable notification could be denied only if production had been discontinued for more than six months at a stretch, and the record did not sustain that threshold on the material considered. An alleged admission was not conclusive and had to be read with the document as a whole and the explanatory evidence; the authority's selective reliance on the admission without assessing the surrounding records made the exemption denial unsustainable, so the adverse order was set aside and the matter remitted for fresh decision after hearing the petitioner. en-us Mon, 12 Sep 1994 00:00:00 +0530 Mon, 14 Oct 2013 13:16:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157952 An industrial exemption under the applicable notification could be denied only if production had been discontinued for more than six months at a stretch, and the record did not sustain that threshold on the material considered. An alleged admission was not conclusive and had to be read with the document as a whole and the explanatory evidence; the authority's selective reliance on the admission without assessing the surrounding records made the exemption denial unsustainable, so the adverse order was set aside and the matter remitted for fresh decision after hearing the petitioner. Case-Laws VAT and Sales Tax Mon, 12 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157952