https://www.taxtmi.com/caselaws?id=158970 The Court allowed the writ petition, setting aside the order and directing a fresh decision on the review application regarding the eligibility certificate for dissolved acetylene gas. It emphasized that registration under the Factories Act was sufficient for establishing a new unit, rejecting the requirement for separate registration as insisted by the authority. The Court deemed the rejection of the review application solely based on the lack of separate registration as unsustainable, leading to the quashing of the order and a directive for a new decision on the eligibility certificate. en-us Mon, 01 May 1995 00:00:00 +0530 Mon, 11 Nov 2013 18:07:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158970 The Court allowed the writ petition, setting aside the order and directing a fresh decision on the review application regarding the eligibility certificate for dissolved acetylene gas. It emphasized that registration under the Factories Act was sufficient for establishing a new unit, rejecting the requirement for separate registration as insisted by the authority. The Court deemed the rejection of the review application solely based on the lack of separate registration as unsustainable, leading to the quashing of the order and a directive for a new decision on the eligibility certificate. Case-Laws VAT and Sales Tax Mon, 01 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158970