https://www.taxtmi.com/caselaws?id=159152 An industrial unit that was originally registered as medium scale but later came within the small-scale category after the investment limit was enhanced was held entitled to the sales tax exemption available to small-scale units under the Industrial Policy Resolution, 1989 and connected notifications. Eligibility was determined by the unit's category at the relevant time, and the absence of an express clause covering downgraded units did not justify denial of the concession. The benefit was allowed as a small-scale unit, subject to adjustment for the period during which the unit had already received medium-scale exemption. en-us Mon, 06 Apr 1998 00:00:00 +0530 Sat, 16 Nov 2013 14:43:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159152 An industrial unit that was originally registered as medium scale but later came within the small-scale category after the investment limit was enhanced was held entitled to the sales tax exemption available to small-scale units under the Industrial Policy Resolution, 1989 and connected notifications. Eligibility was determined by the unit's category at the relevant time, and the absence of an express clause covering downgraded units did not justify denial of the concession. The benefit was allowed as a small-scale unit, subject to adjustment for the period during which the unit had already received medium-scale exemption. Case-Laws VAT and Sales Tax Mon, 06 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159152