https://www.taxtmi.com/caselaws?id=158712 Temporary use of storage tanks obtained from a sister concern, pending installation of the unit's own tanks, was not treated as establishment solely or substantially with hired plant and machinery, so clause (v) did not bar relief. However, manufacturing goods exclusively for principals and affixing their established trade marks and brand names brought the unit within the mischief of clause (vi), disentitling it from the tax holiday scheme. Delay in disposal of the eligibility application did not override substantive non-fulfilment of the notification conditions and could not confer eligibility. The refusal of the eligibility certificate was therefore upheld. en-us Mon, 03 Oct 1994 00:00:00 +0530 Tue, 05 Nov 2013 18:18:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158712 Temporary use of storage tanks obtained from a sister concern, pending installation of the unit's own tanks, was not treated as establishment solely or substantially with hired plant and machinery, so clause (v) did not bar relief. However, manufacturing goods exclusively for principals and affixing their established trade marks and brand names brought the unit within the mischief of clause (vi), disentitling it from the tax holiday scheme. Delay in disposal of the eligibility application did not override substantive non-fulfilment of the notification conditions and could not confer eligibility. The refusal of the eligibility certificate was therefore upheld. Case-Laws VAT and Sales Tax Mon, 03 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158712