https://www.taxtmi.com/caselaws?id=159273 The Tribunal interpreted "plant and machinery" in the notification in its popular and commercial sense, covering instruments, apparatus and equipment used in the manufacturing process, and accepted that the disputed items formed part of the industrial set-up. It nevertheless found that a substantial part of the purchase vouchers were fictitious, unsupported or otherwise not genuine, including entries with overwriting, incorrect purchaser details and false supplier particulars. Because the applicant failed to produce genuine vouchers and other documents needed to prove compliance with the notification conditions, the first proviso and clause (v) of the explanation were breached. The plea of abnormal delay did not cure that non-compliance, and eligibility for the certificate was denied. en-us Thu, 22 May 1997 00:00:00 +0530 Tue, 19 Nov 2013 16:07:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159273 The Tribunal interpreted "plant and machinery" in the notification in its popular and commercial sense, covering instruments, apparatus and equipment used in the manufacturing process, and accepted that the disputed items formed part of the industrial set-up. It nevertheless found that a substantial part of the purchase vouchers were fictitious, unsupported or otherwise not genuine, including entries with overwriting, incorrect purchaser details and false supplier particulars. Because the applicant failed to produce genuine vouchers and other documents needed to prove compliance with the notification conditions, the first proviso and clause (v) of the explanation were breached. The plea of abnormal delay did not cure that non-compliance, and eligibility for the certificate was denied. Case-Laws VAT and Sales Tax Thu, 22 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159273