https://www.taxtmi.com/caselaws?id=159493 Eligibility for tax holiday for a newly set up small scale industry depended on valid registration showing the relevant factory premises; because permanent registration reflecting the operating premises was obtained only on 30 January 1987, the unit could not be treated as newly set up before that date. Refusal of an eligibility certificate on the ground of impaired economic viability also required a specific factual finding that the dealer's own conduct adversely affected that viability; mere irregularity of orders or dependence on a purchaser was insufficient. The orders were set aside and the claim was directed to be reconsidered from the date the unit could properly be treated as newly set up. en-us Fri, 09 Feb 1990 00:00:00 +0530 Tue, 26 Nov 2013 14:07:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159493 Eligibility for tax holiday for a newly set up small scale industry depended on valid registration showing the relevant factory premises; because permanent registration reflecting the operating premises was obtained only on 30 January 1987, the unit could not be treated as newly set up before that date. Refusal of an eligibility certificate on the ground of impaired economic viability also required a specific factual finding that the dealer's own conduct adversely affected that viability; mere irregularity of orders or dependence on a purchaser was insufficient. The orders were set aside and the claim was directed to be reconsidered from the date the unit could properly be treated as newly set up. Case-Laws VAT and Sales Tax Fri, 09 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159493