https://www.taxtmi.com/caselaws?id=158535 Under section 4-A, the requirement of permanent registration was treated as directory where the assessee had applied before commencement of production and had substantially complied with the exemption conditions. Delay in issuing the permanent registration order, when attributable to the authority, did not defeat entitlement to industrial exemption. The scheme and amended definition of a new unit were read liberally to advance industrial development, and the eligibility certificate was held to operate from the date of first sale. The certificate was to be corrected so that the exemption period ran for four years from that date. en-us Thu, 05 Jan 1995 00:00:00 +0530 Wed, 30 Oct 2013 16:11:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158535 Under section 4-A, the requirement of permanent registration was treated as directory where the assessee had applied before commencement of production and had substantially complied with the exemption conditions. Delay in issuing the permanent registration order, when attributable to the authority, did not defeat entitlement to industrial exemption. The scheme and amended definition of a new unit were read liberally to advance industrial development, and the eligibility certificate was held to operate from the date of first sale. The certificate was to be corrected so that the exemption period ran for four years from that date. Case-Laws VAT and Sales Tax Thu, 05 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158535