https://www.taxtmi.com/caselaws?id=158175 Eligibility for a tax-holiday certificate under rule 3(66a) turned on the statutory conditions for the relevant period. The applicants were not disqualified on the ground of prior use of machinery, because the record showed purchases from identified sellers and no proof that the factory was substantially set up with machinery already used by another tax-holiday unit. Earlier accounting or stock discrepancies could not by themselves defeat eligibility for the later period when no relevant-period irregularity was proved. The use of non-exclusive pictorial designs also did not amount to use of an existing unit's trade mark or brand name, so the rejection of eligibility was unsustainable. en-us Thu, 26 Apr 1990 00:00:00 +0530 Thu, 17 Oct 2013 18:05:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158175 Eligibility for a tax-holiday certificate under rule 3(66a) turned on the statutory conditions for the relevant period. The applicants were not disqualified on the ground of prior use of machinery, because the record showed purchases from identified sellers and no proof that the factory was substantially set up with machinery already used by another tax-holiday unit. Earlier accounting or stock discrepancies could not by themselves defeat eligibility for the later period when no relevant-period irregularity was proved. The use of non-exclusive pictorial designs also did not amount to use of an existing unit's trade mark or brand name, so the rejection of eligibility was unsustainable. Case-Laws VAT and Sales Tax Thu, 26 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158175