https://www.taxtmi.com/caselaws?id=159587 A small-scale industrial unit registered to manufacture corrugated paper board remained eligible for sales tax exemption where the notification required the final product to be manufactured in the unit, but did not mandate corrugation within the unit or a corrugation machine as an essential condition. The Tribunal held that obtaining the corrugation stage through outside job work, or sourcing corrugated roll as an intermediate input, did not defeat the exemption when the essential manufacturing activity was the production of corrugated paper board by the unit. The refusal of the eligibility certificate and denial of tax holiday were therefore unsustainable. en-us Fri, 15 May 1992 00:00:00 +0530 Wed, 27 Nov 2013 16:44:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159587 A small-scale industrial unit registered to manufacture corrugated paper board remained eligible for sales tax exemption where the notification required the final product to be manufactured in the unit, but did not mandate corrugation within the unit or a corrugation machine as an essential condition. The Tribunal held that obtaining the corrugation stage through outside job work, or sourcing corrugated roll as an intermediate input, did not defeat the exemption when the essential manufacturing activity was the production of corrugated paper board by the unit. The refusal of the eligibility certificate and denial of tax holiday were therefore unsustainable. Case-Laws VAT and Sales Tax Fri, 15 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159587