https://www.taxtmi.com/caselaws?id=160081 Under the Rajasthan Sales Tax New Incentive Scheme for Industries, 1989, production done on job-work basis could be counted when testing whether an industrial unit qualified as an expansion unit. The scheme required increased fixed capital investment, prior utilisation of at least 85 per cent of the licensed or registered capacity, and post-expansion production exceeding the original capacity by 25 per cent, but it contained no express exclusion for job-work production. The reference to goods manufactured by the unit was treated as governing the extent of exemption on taxable sales, not as adding a further eligibility condition. The plain wording of the scheme therefore supported eligibility and entitlement to the certificate. en-us Tue, 18 Jan 2000 00:00:00 +0530 Thu, 24 Oct 2019 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160081 Under the Rajasthan Sales Tax New Incentive Scheme for Industries, 1989, production done on job-work basis could be counted when testing whether an industrial unit qualified as an expansion unit. The scheme required increased fixed capital investment, prior utilisation of at least 85 per cent of the licensed or registered capacity, and post-expansion production exceeding the original capacity by 25 per cent, but it contained no express exclusion for job-work production. The reference to goods manufactured by the unit was treated as governing the extent of exemption on taxable sales, not as adding a further eligibility condition. The plain wording of the scheme therefore supported eligibility and entitlement to the certificate. Case-Laws VAT and Sales Tax Tue, 18 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160081