https://www.taxtmi.com/caselaws?id=159813 A sales tax exemption under a notification issued under section 8-A of the Karnataka Sales Tax Act, 1957 could not be refused merely because the industrial unit did not continue for the full exemption period. The operative question was whether the unit actually carried on manufacturing during the period for which exemption was claimed, and the benefit was not made conditional on the unit's existence for the entire four years. The Court left the factual verification to the respondents and required them to examine the evidence of actual manufacture at Electronic City. If manufacture was proved for the claimed period, exemption and the certificate were to be granted for that period. en-us Tue, 23 Feb 1999 00:00:00 +0530 Mon, 02 Dec 2013 15:23:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159813 A sales tax exemption under a notification issued under section 8-A of the Karnataka Sales Tax Act, 1957 could not be refused merely because the industrial unit did not continue for the full exemption period. The operative question was whether the unit actually carried on manufacturing during the period for which exemption was claimed, and the benefit was not made conditional on the unit's existence for the entire four years. The Court left the factual verification to the respondents and required them to examine the evidence of actual manufacture at Electronic City. If manufacture was proved for the claimed period, exemption and the certificate were to be granted for that period. Case-Laws VAT and Sales Tax Tue, 23 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159813