https://www.taxtmi.com/caselaws?id=158616 A purchaser of an earlier industrial unit was treated as a newly set up small-scale industrial unit where it acquired only the land, building, plant and machinery and commenced commercial production afresh. Rule 22(9A) required the unit to be established and to start production for the first time on or after 1 June 1990, and not to be an expansion, addition or modification of an existing unit. Separate registrations and the absence of a transfer of the business as a going concern supported distinct entity status. The earlier unit's production date could not be attributed to the purchaser, so the refusal of the eligibility certificate failed. en-us Thu, 20 Jun 1996 00:00:00 +0530 Fri, 01 Nov 2013 17:02:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158616 A purchaser of an earlier industrial unit was treated as a newly set up small-scale industrial unit where it acquired only the land, building, plant and machinery and commenced commercial production afresh. Rule 22(9A) required the unit to be established and to start production for the first time on or after 1 June 1990, and not to be an expansion, addition or modification of an existing unit. Separate registrations and the absence of a transfer of the business as a going concern supported distinct entity status. The earlier unit's production date could not be attributed to the purchaser, so the refusal of the eligibility certificate failed. Case-Laws VAT and Sales Tax Thu, 20 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158616