https://www.taxtmi.com/caselaws?id=159343 Sales tax exemption under an industrial incentive scheme is interpreted harmoniously with the underlying policy, and a later notification implementing that policy should not be read to narrow the promised benefit without clear language. An eligibility certificate issued by the competent industrial authority is binding on the tax authorities for matters within that authority's domain, and the assessment officer cannot contradict the certified eligibility. The phrase "goods manufactured" is construed in context to cover the output of the eligible unit where the process yields a commercially distinct product. Blending, purification and high-speed packaging of tea can amount to manufacture where the end product acquires a different commercial identity and market character, supporting exemption. en-us Fri, 21 Nov 1997 00:00:00 +0530 Thu, 21 Nov 2013 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159343 Sales tax exemption under an industrial incentive scheme is interpreted harmoniously with the underlying policy, and a later notification implementing that policy should not be read to narrow the promised benefit without clear language. An eligibility certificate issued by the competent industrial authority is binding on the tax authorities for matters within that authority's domain, and the assessment officer cannot contradict the certified eligibility. The phrase "goods manufactured" is construed in context to cover the output of the eligible unit where the process yields a commercially distinct product. Blending, purification and high-speed packaging of tea can amount to manufacture where the end product acquires a different commercial identity and market character, supporting exemption. Case-Laws VAT and Sales Tax Fri, 21 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159343